Corporate Social Responsibility (CSR) is an essential aspect of modern business ethics, emphasizing a company’s responsibility towards society beyond profit-making. While CSR activities are generally aimed at promoting social welfare, environmental sustainability, education, health, and community development, not all activities undertaken by a company qualify as eligible CSR activities under the legal and ethical frameworks. Identifying which activities do not qualify is crucial for ensuring that CSR initiatives remain meaningful, compliant, and aligned with both ethical principles and statutory requirements. Activities that primarily benefit the business itself or its stakeholders in ways that are not aligned with social welfare do not qualify as eligible CSR activities. For instance, expenses incurred for brand promotion, advertising, or marketing campaigns are considered self-serving and are not recognized as CSR. These activities, although