Tribunal held that the expenses in question were either in the nature of charity or donation. They were not in the nature of corporate social responsibility. Payments made to church, police station, summits, schools, etc., could not be considered to have been spent on corporate social responsibility. The details did not justify the claim of expenditure on account of commercial expediency. Disallowance of Rs. 50.37 lakhs was to be confirmed. (AY.2014-15)
Vedanta Ltd. v. ACIT (2020) 84 ITR 84 (Delhi)(Trib.)
S. 37(1) : Business expenditure-Corporate social responsibility-Payments made to church, Police station, summits, Schools, Etc. are cannot be considered as corporate social responsibility-Disallowance is proper. Not Been Spent On Corporate Social Responsibility.