High Court held that the Tribunal had not erred in allowing the deduction claimed by the assessees under section 37 of the Income-tax Act, 1961, of the expenses incurred for the assessee’s corporate social responsibility endeavours. On a petition for special leave to appeal to the Supreme Court

The Supreme Court dismissed the petition in the peculiar facts of the case, leaving the question of law open.(AY.2013-14, 2014-15)