The Assessing Officer denied deduction under section 80G on the ground that the contribution formed part of Corporate Social Responsibility expenditure and was not allowable under Explanation 2 to section 37(1). The Tribunal held that the prohibition contained in Explanation 2 to section 37(1) is confined to computation of business income and does not bar a deduction otherwise admissible under section 80G. Since the donations did not fall within the statutory exclusions contained in section 80G(2)(a), the assessee was entitled to deduction under section 80G. (AY. 2018-19).