Assessee as a part of legal compliance of corporate social responsibility (CSR) contributed a certain amount to prime minister’s relief fund and united way of Mumbai and claimed deduction of same under section 80G. The Assessing Officer disallowed the claim which is affirmed by the CIT(A). On appeal the Tribunal held that  since Finance Act, 2014 mandated that CSR expenditure shall not be allowed as business expenditure under section 37(1) and also clarified that expenditure on CSR did not form part of business expenditure, no deduction under section 80G is  allowable on amount contributed for purpose of CSR. (AY. 2017-18)