https://www.taxtmi.com/caselaws?id=456023 ITAT Mumbai allowed the assessee's appeal against PCIT's revision order u/s 263. Regarding CSR deduction u/s 80G, though AO failed to examine this issue making the order erroneous, it was not prejudicial to revenue interests as assessee provided proper documentation and legal precedent supported allowability of 80G deduction for CSR expenses despite disallowance u/s 37. On commission payments to CSD sales agents, ITAT found AO's 5% disallowance consistent with previous years' practice after proper examination of agreements and services rendered. PCIT's revision order was set aside. en-us Mon, 02 Jan 2023 00:00:00 +0530 Sat, 22 Jun 2024 07:16:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456023 ITAT Mumbai allowed the assessee's appeal against PCIT's revision order u/s 263. Regarding CSR deduction u/s 80G, though AO failed to examine this issue making the order erroneous, it was not prejudicial to revenue interests as assessee provided proper documentation and legal precedent supported allowability of 80G deduction for CSR expenses despite disallowance u/s 37. On commission payments to CSD sales agents, ITAT found AO's 5% disallowance consistent with previous years' practice after proper examination of agreements and services rendered. PCIT's revision order was set aside. Case-Laws Income Tax Mon, 02 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456023