Deduction of csr exp

No, because residual clause of head PGBP sec 37 includes the nature of exp allowed to be deduct for the P&L which states that the Exp should be 1,revenue in nature ( CSR exp is not a revenue nature of Exp), even thought it is mandatory by law as per sec 135 of companies act 2013

2.should Not be illegal Exp

and allso CRS is specifically mentioned not to be allowed in some subsection of sec 37(?)

Deduction of the amount donated to The Clean Ganga Fund and The Swachh Bharat Kosh, set up by the central government is allowed u/s 80G. However, if the above donation is included as a CSR expenditure then the Deduction u/s 80G will not be allowed.

In a nutshell, any donation or any expense incurred for the purpose of CSR expenditure is disallowed under the Income Tax Act, of 1961.

In case of any further queries, kindly mail me at casoravgupta @ gmail.com

Thanks & Regards
CA. Sorav Gupta
(Practicing Chartered Accountant)

Agreed with Sorav Ji.