Alternate statutory remedy governs GST assessment challenge, with statutory appeal preserved and limitation objection barred for the permitted filing ...
Section 143(1) intimation not challenged before CIT(A), appeal maintainable only against section 143(3) assessment order. CSR expenses allowed as deduction u/s 80G, not covered under exceptions, distinguishable from cited case on voluntariness, amendment evidences legislative intent to allow CSR as 80G deduction if other conditions satisfied. AO directed to allow assessee's claim subject to fulfilling other requirements of section 80G.
Section 143(1) intimation not challenged before CIT(A), appeal maintainable only against section 143(3) assessment order. CSR expenses allowed as deduction u/s 80G, not covered under exceptions, distinguishable from cited case on voluntariness, amendment evidences legislative intent to allow CSR as 80G deduction if other conditions satisfied. AO directed to allow assessee's claim subject to fulfilling other requirements of section 80G.
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