Statutory Analysis & Procedural Guide: Corporate Social Responsibility (CSR) Compliance & Penal Liabilities under Section 135
Mandatory 2% net profit expenditure, CSR Committee creation, and non-compliance fines. An in-depth analysis of Section 135, Companies Act 2013 considering Union of India v. Association of Unified Telecom Service Providers (2014) 3 SCC 572. Formulated by Supreme Court & High Court advocates for legal practitioners and corporate counsels.