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Disallowance of Input Tax Credit on CSR Expenditure: An Unnecessary Dampener for Companies
This article critiques and analyzes the prohibition of ITC on CSR expenditure.
Ayush Katyayana
Jun 20, 20247 min read
1,626
Performance Appraisal: A Decade with the Companies Act 2013
The article uncovers the enduring legacy and profound socio-economic ramifications of the Companies Act 2013 over the course of the decade.
Bharat Manwani
Nov 7, 20236 min read
295
Reflecting on Justice Gavai’s Remarks for Enforcement of ‘Corporate Social Responsibility’
Author assesses the efficacy of Section 166(2) of Companies Act 2013 in holding directors accountable for their unsustainable decisions.
Divyanshu Sharma
Oct 6, 20235 min read
296
ESG: Reshaping Corporate Responsibility in India’s Sustainable Journey
This article explores the emerging transition from CSR to the broader framework of ESG in India.
Vaanya Mathur, Vidhi Maharishi
Sep 24, 20236 min read
370
Is SSE a Competent Mechanism to Meet CSR Mandates?
The author examines the framework for social stock exchange.
Shaurya Singh
Nov 2, 20225 min read
707
Corporate Social Responsibility in 2021: Comply or Pay Penalty
This article intends to analyze the ramifications of the new CSR regime on the stakeholders.
Krina Majithiya
Apr 17, 20216 min read
2,202
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