https://www.taxtmi.com/caselaws?id=780749 ITAT, Mumbai (AT) held that a resident corporate assessee's donations categorized as CSR to a donee with valid approval under s. 80G are eligible for deduction; there is no statutory bar in s. 80G against CSR contributions to an approved entity. The Tribunal found the Commissioner's revision under s. 263 to be invalid as the allowance was a debatable issue supported by precedent. The s. 263 order was quashed, the original assessment restored, and the appeal allowed. en-us Thu, 25 Sep 2025 00:00:00 +0530 Wed, 05 Nov 2025 08:35:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780749 ITAT, Mumbai (AT) held that a resident corporate assessee's donations categorized as CSR to a donee with valid approval under s. 80G are eligible for deduction; there is no statutory bar in s. 80G against CSR contributions to an approved entity. The Tribunal found the Commissioner's revision under s. 263 to be invalid as the allowance was a debatable issue supported by precedent. The s. 263 order was quashed, the original assessment restored, and the appeal allowed. Case-Laws Income Tax Thu, 25 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780749