| 000 -LEADER |
|---|
| fixed length control field |
a |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20240125145906.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
240125b xxu||||| |||| 00| 0 eng d |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
AIKTC-KRRC |
| Transcribing agency |
AIKTC-KRRC |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
|---|
| 9 (RLIN) |
22842 |
| Author |
Vitin Kumar |
| 245 ## - TITLE STATEMENT |
|---|
| Title |
Role of CMA in aligning taxation and CSR for balancing social and business development |
| 250 ## - EDITION STATEMENT |
|---|
| Volume, Issue number |
Vol.58(12), Dec |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
|---|
| Place of publication, distribution, etc. |
Kolkata |
| Name of publisher, distributor, etc. |
CMA Kaushik Banerjee |
| Year |
2023 |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Pagination |
28-30p. |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc. |
Traces of corporate philanthropy are evident since the inception of businesses. India is very early to mandate CSR expenditure, which is definitely something beyond the general philanthropy. CSR could be nothing but the very driving force which must relate to business needs and perpetuity in the form of ESG obligations. Specific denial of voluntary CSR under Income Tax Law as business expense/ deduction results in misalignment with very purpose of local development as enshrined in section 135 (5) of the Companies Act , 2013 and the issue is left open for litigation. This article critically examines the required entanglement of CSR and taxation enactments citing practical situations and role of CMA in balancing the interest of diversified stakeholders. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| 9 (RLIN) |
4690 |
| Topical term or geographic name entry element |
Construction Engineering and Management (CEM) |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
|---|
| 9 (RLIN) |
22843 |
| Co-Author |
Sharma, Pokhraj |
| 773 0# - HOST ITEM ENTRY |
|---|
| International Standard Serial Number |
0972-3528 |
| Title |
Management and accountant journal |
| Place, publisher, and date of publication |
Kolkata Institute of cost Accountants of India |
| 856 ## - ELECTRONIC LOCATION AND ACCESS |
|---|
| URL |
https://www.icmai-rnj.in/index.php/maj/article/view/173325 |
| Link text |
Click here |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
|
| Koha item type |
Articles Abstract Database |
