https://www.taxtmi.com/highlights?id=79344 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. en-us Fri, 12 Jul 2024 16:36:12 +0530 Fri, 12 Jul 2024 16:36:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=79344 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. Highlights Income Tax Fri, 12 Jul 2024 16:36:12 +0530 https://www.taxtmi.com/highlights?id=79344