https://www.taxtmi.com/caselaws?id=780560 ITAT MUMBAI - AT quashed the PCIT's revisionary order, holding that a Coordinate Bench's decision in the assessee's own case for A.Y.2017-18 squarely covered denial of Chapter-VIA u/s 80G donations and disallowance of ESOP expenditure u/s 37(1). The tribunal found no change in the factual matrix-suo moto disallowance of CSR expenses and IndAS adjustment for ESOPs-and that Revenue produced no cogent material to distinguish the earlier findings; accordingly the impugned revision was set aside. en-us Mon, 29 Sep 2025 00:00:00 +0530 Thu, 30 Oct 2025 18:37:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780560 ITAT MUMBAI - AT quashed the PCIT's revisionary order, holding that a Coordinate Bench's decision in the assessee's own case for A.Y.2017-18 squarely covered denial of Chapter-VIA u/s 80G donations and disallowance of ESOP expenditure u/s 37(1). The tribunal found no change in the factual matrix-suo moto disallowance of CSR expenses and IndAS adjustment for ESOPs-and that Revenue produced no cogent material to distinguish the earlier findings; accordingly the impugned revision was set aside. Case-Laws Income Tax Mon, 29 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780560