Installation of solar energy in plant whether csr

As per general circularno 21/2014 dated 18/06/2014, point 2, CSR activities should be conducted by the companies in rogramme/ project mode. One off events will not be treatde as CSR Activities 

Moreover point no. 3 explains that any act done for fulfilment of any act/ statue will not term as CSR Expenditure.

Hence, from my point of view, any amount spent by the company for society in form of programmes will assumed to be CSR activity. And any amount spent for business consumption for benefit of the company will not termount to CSR Activity.