https://www.taxtmi.com/caselaws?id=784919 Deduction claim under section 80G concerning contributions classified as corporate social responsibility was contested; tribunal applied the principle against double disallowance and held that voluntary payments cannot be denied 80G benefit solely because they also form part of CSR, resulting in allowance of the claim. The tribunal found lower authorities erred by not verifying the nature of payments and the quantum of eligibility under applicable 80G criteria, and remitted consideration of qualifying nature and eligible amount as per statutory entitlement. en-us Mon, 19 May 2025 00:00:00 +0530 Wed, 14 Jan 2026 08:56:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784919 Deduction claim under section 80G concerning contributions classified as corporate social responsibility was contested; tribunal applied the principle against double disallowance and held that voluntary payments cannot be denied 80G benefit solely because they also form part of CSR, resulting in allowance of the claim. The tribunal found lower authorities erred by not verifying the nature of payments and the quantum of eligibility under applicable 80G criteria, and remitted consideration of qualifying nature and eligible amount as per statutory entitlement. Case-Laws Income Tax Mon, 19 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784919