Abstract

The phrase "Corporate Social Responsibility" has gained a lot of popularity recently. It stands for a person's or, in this situation, an entity's duty to advance society. Today's society expects businesses to care for both their customers and the environment in which they operate. Simply said, corporate social responsibility is a method of conducting a company that combines financial gain with environmental sustainability. Companies can support the environment in a variety of ways, such as by investing in social, educational, or cultural initiatives or by maximizing the potential of their human resource investments. This paper triggers how Companies and Corporate Houses in India misappropriate CSR funds to avoid paying taxes. There are two sections in the research paper i.e. Misuse of Social Responsibility funds, as well as the connection between tax evasion and corporate social responsibility. To add and grasp the topic, a thorough evaluation of tax evasion from the sight of morality and immorality is also shown in the research paper. The study draws its conclusions about this topic from statutory provisions, case laws, and case studies. The result is arrived at by examining data gathered from several journals, media reports, research papers, and other trustworthy web sources. This paper is focused on the causes of organizations, both public and private, misusing CSR funds and the way businesses engage in activities of tax evasion under the guise of CSR, even after the fact that doing so is unethical and against the law.

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