https://www.taxtmi.com/caselaws?id=785280 Revision jurisdiction under review: the document analyses when an assessing officer's order may be treated as erroneous incorrect assumption of fact, incorrect application of law, violation of natural justice, lack of application of mind, or failure to investigate and notes that adopting a legally permissible view does not render an order prejudicial to revenue unless that view is unsustainable in law. It explains legislative clarification that CSR outlays are not business expenditure and that specific donations to certain funds are excluded from charitable-deduction treatment; consequently, donations otherwise meeting statutory conditions qualify for deduction, and challenge to allowance of such CSR deductions was allowed. en-us Tue, 16 Dec 2025 00:00:00 +0530 Wed, 21 Jan 2026 08:41:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785280 Revision jurisdiction under review: the document analyses when an assessing officer's order may be treated as erroneous incorrect assumption of fact, incorrect application of law, violation of natural justice, lack of application of mind, or failure to investigate and notes that adopting a legally permissible view does not render an order prejudicial to revenue unless that view is unsustainable in law. It explains legislative clarification that CSR outlays are not business expenditure and that specific donations to certain funds are excluded from charitable-deduction treatment; consequently, donations otherwise meeting statutory conditions qualify for deduction, and challenge to allowance of such CSR deductions was allowed. Case-Laws Income Tax Tue, 16 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785280