CSR: Updates & Cases

Availment Of ITC On Corporate Social Responsibility (CSR)

It has been 4 years since GST came into force, yet there is no clarity with respect to certain major issues, one of which is availment of Input Tax Credit on Corporate Social responsibility. After inception of GST, multiple advance rulings have been sought in respect of ITC on CSR expenditure but two have caught …

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CSR Amendment Rules, 2021: A New Paradigm

The concept of Corporate Social Responsibility (hereinafter referred as CSR) is known for its philanthropic nature. The term has its traces from the pre-independence era when Mahatma Gandhi urged rich industrialists to contribute their share of wealth towards poor and marginalized sections. Thus, CSR acts as an ethical obligation on the companies to utilize their …

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