https://www.taxtmi.com/caselaws?id=774374 ITAT Ahmedabad quashed PCIT's revision order u/s 263 regarding foreign tax credit and CSR donations. The tribunal held that PCIT failed to demonstrate material differences from previous year's accepted treatment of Philippines branch income eligible for DTAA relief u/s 90. Regarding 80G deductions for CSR donations, the tribunal ruled that donations meeting section 80G criteria cannot be denied merely because they fulfill CSR obligations. The AO's assessment order was deemed proper, based on due consideration of facts and evidence, not erroneous or prejudicial to revenue interests. en-us Fri, 04 Jul 2025 00:00:00 +0530 Tue, 08 Jul 2025 08:36:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774374 ITAT Ahmedabad quashed PCIT's revision order u/s 263 regarding foreign tax credit and CSR donations. The tribunal held that PCIT failed to demonstrate material differences from previous year's accepted treatment of Philippines branch income eligible for DTAA relief u/s 90. Regarding 80G deductions for CSR donations, the tribunal ruled that donations meeting section 80G criteria cannot be denied merely because they fulfill CSR obligations. The AO's assessment order was deemed proper, based on due consideration of facts and evidence, not erroneous or prejudicial to revenue interests. Case-Laws Income Tax Fri, 04 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774374