https://www.taxtmi.com/caselaws?id=403236 The tribunal allowed the appeal, condoning the delay in filing and admitting it. It held that the revision order by the Pr. CIT was invalid as it was based on inadequate inquiry, not a lack of inquiry. The tribunal ruled that CSR expenses incurred to meet obligations under the Companies Act are deductible under Section 37(1). The appeal was allowed, and the Pr. CIT's order under Section 263 was quashed. en-us Wed, 06 Jan 2021 00:00:00 +0530 Fri, 22 Jan 2021 11:30:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403236 The tribunal allowed the appeal, condoning the delay in filing and admitting it. It held that the revision order by the Pr. CIT was invalid as it was based on inadequate inquiry, not a lack of inquiry. The tribunal ruled that CSR expenses incurred to meet obligations under the Companies Act are deductible under Section 37(1). The appeal was allowed, and the Pr. CIT's order under Section 263 was quashed. Case-Laws Income Tax Wed, 06 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403236