https://www.taxtmi.com/caselaws?id=774809 Revisional jurisdiction under section 263 could not be used to disturb an assessment that accepted a claim linked to corporate social responsibility expenditure and deduction under section 80G, because the issue was debatable and coordinate Tribunal benches had taken differing views. The assessment order was therefore a plausible view, and section 263 was not available merely to substitute one possible view for another. On that basis, the revisional order was unsustainable and the assessment was restored to the assessee's relief. en-us Fri, 13 Jun 2025 00:00:00 +0530 Tue, 15 Jul 2025 08:39:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774809 Revisional jurisdiction under section 263 could not be used to disturb an assessment that accepted a claim linked to corporate social responsibility expenditure and deduction under section 80G, because the issue was debatable and coordinate Tribunal benches had taken differing views. The assessment order was therefore a plausible view, and section 263 was not available merely to substitute one possible view for another. On that basis, the revisional order was unsustainable and the assessment was restored to the assessee's relief. Case-Laws Income Tax Fri, 13 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774809