https://www.taxtmi.com/caselaws?id=463130 The ITAT Mumbai held that the revision order passed under section 263, which found the assessment order under sections 143(3), 144C(3), and 144B erroneous and prejudicial for allowing deduction under section 80G on CSR expenditure, was unsustainable. The tribunal relied on precedents establishing that deduction under section 80G is allowable for CSR expenses when proper documentation is provided. Since the assessee complied with the assessing officer's queries and the issue was covered by earlier decisions, the ITAT quashed the revision order under section 263 and allowed the assessee's appeal. en-us Wed, 28 Aug 2024 00:00:00 +0530 Thu, 07 Aug 2025 20:34:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463130 The ITAT Mumbai held that the revision order passed under section 263, which found the assessment order under sections 143(3), 144C(3), and 144B erroneous and prejudicial for allowing deduction under section 80G on CSR expenditure, was unsustainable. The tribunal relied on precedents establishing that deduction under section 80G is allowable for CSR expenses when proper documentation is provided. Since the assessee complied with the assessing officer's queries and the issue was covered by earlier decisions, the ITAT quashed the revision order under section 263 and allowed the assessee's appeal. Case-Laws Income Tax Wed, 28 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463130