Ayush KatyayanaJun 207 min readDisallowance of Input Tax Credit on CSR Expenditure: An Unnecessary Dampener for CompaniesThis article critiques and analyzes the prohibition of ITC on CSR expenditure.
Bharat ManwaniNov 7, 20236 min readPerformance Appraisal: A Decade with the Companies Act 2013The article uncovers the enduring legacy and profound socio-economic ramifications of the Companies Act 2013 over the course of the decade.
Divyanshu SharmaOct 6, 20235 min readReflecting 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.
Vaanya Mathur, Vidhi MaharishiSep 24, 20236 min readESG: Reshaping Corporate Responsibility in India’s Sustainable Journey This article explores the emerging transition from CSR to the broader framework of ESG in India.
Shaurya SinghNov 2, 20225 min readIs SSE a Competent Mechanism to Meet CSR Mandates?The author examines the framework for social stock exchange.
Krina MajithiyaApr 17, 20216 min readCorporate Social Responsibility in 2021: Comply or Pay PenaltyThis article intends to analyze the ramifications of the new CSR regime on the stakeholders.