https://www.taxtmi.com/caselaws?id=787519 A deduction dispute under the Income-tax Act turned on verification of foundational facts. The ITAT noted that deletion of disallowance under sections 40(a)(i) and 40(a)(ia) could not be sustained without examining the TDS certificates and related payment details, so the matter was remitted to the Assessing Officer for fresh verification. On the CSR issue, the tribunal held that exclusion of CSR expenditure from business deduction does not automatically bar a section 80G claim; however, eligibility depends on satisfaction of the statutory conditions, which also required factual examination. Both issues were therefore sent back for reconsideration. 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 A deduction dispute under the Income-tax Act turned on verification of foundational facts. The ITAT noted that deletion of disallowance under sections 40(a)(i) and 40(a)(ia) could not be sustained without examining the TDS certificates and related payment details, so the matter was remitted to the Assessing Officer for fresh verification. On the CSR issue, the tribunal held that exclusion of CSR expenditure from business deduction does not automatically bar a section 80G claim; however, eligibility depends on satisfaction of the statutory conditions, which also required factual examination. Both issues were therefore sent back for reconsideration. Case-Laws Income Tax Thu, 05 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787519