1. given that CSR expense is required as per the Act governing the Companies, such expense should be allowed
2. however, given that CSR rules clearly state that CSR spend should not be in fields related to the main activities of the company, tax department may argue that such expense doesn't meet the criterion required under section 37 and hence should be disallowed.
So you gotta wait and watch for clarification to come from CBDT.
regardless, deduction under 80G shall be available.
CAclubindia
