https://www.taxtmi.com/caselaws?id=776239 The ITAT Mumbai held that deduction under section 80G should be allowed for donations eligible under that provision, even if such donations are recorded as CSR expenses and disallowed under section 37(1). The Tribunal clarified that the computation of business income cannot override the specific provisions of section 80G. Due to unclear facts regarding CSR expenses and donation amounts, the matter was remanded to the AO for fresh examination. The CIT(A)'s order was set aside, and the appeal was allowed for statistical purposes. en-us Fri, 03 Jan 2025 00:00:00 +0530 Thu, 07 Aug 2025 07:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776239 The ITAT Mumbai held that deduction under section 80G should be allowed for donations eligible under that provision, even if such donations are recorded as CSR expenses and disallowed under section 37(1). The Tribunal clarified that the computation of business income cannot override the specific provisions of section 80G. Due to unclear facts regarding CSR expenses and donation amounts, the matter was remanded to the AO for fresh examination. The CIT(A)'s order was set aside, and the appeal was allowed for statistical purposes. Case-Laws Income Tax Fri, 03 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776239