https://www.taxtmi.com/caselaws?id=787519 Tribunal remitted two revenue issues to the Assessing Officer for fresh adjudication. First, reversal of prior-year provisions claimed as deductions can be allowed only after factual verification that Tax Deducted at Source compliance under Chapter XVII-B occurred in the year of payment; absence of payee identification and inapplicability of deemed provisions required AO enquiry. Second, CSR outlays excluded as business expenditure by Explanation to section 37 do not automatically bar charitable-deduction claims; eligibility under section 80G must be verified by the AO before allowance. The Revenue's appeal was allowed for statistical purposes. en-us Thu, 05 Mar 2026 00:00:00 +0530 Sat, 07 Mar 2026 08:39:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787519 Tribunal remitted two revenue issues to the Assessing Officer for fresh adjudication. First, reversal of prior-year provisions claimed as deductions can be allowed only after factual verification that Tax Deducted at Source compliance under Chapter XVII-B occurred in the year of payment; absence of payee identification and inapplicability of deemed provisions required AO enquiry. Second, CSR outlays excluded as business expenditure by Explanation to section 37 do not automatically bar charitable-deduction claims; eligibility under section 80G must be verified by the AO before allowance. The Revenue's appeal was allowed for statistical purposes. Case-Laws Income Tax Thu, 05 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787519