https://www.taxtmi.com/caselaws?id=787876 Donations made in discharge of CSR obligations to approved relief funds were held eligible for deduction under section 80G because the Act contains no express bar against such contributions for those funds. The commentary distinguishes section 37(1), where CSR expenditure is denied as business deduction, from section 80G, which permits deduction for specified donations unless the Legislature has specifically excluded them. A separate income-computation issue under the intimation process was restored for factual verification and fresh decision by the Assessing Officer. en-us Mon, 09 Mar 2026 00:00:00 +0530 Fri, 13 Mar 2026 09:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787876 Donations made in discharge of CSR obligations to approved relief funds were held eligible for deduction under section 80G because the Act contains no express bar against such contributions for those funds. The commentary distinguishes section 37(1), where CSR expenditure is denied as business deduction, from section 80G, which permits deduction for specified donations unless the Legislature has specifically excluded them. A separate income-computation issue under the intimation process was restored for factual verification and fresh decision by the Assessing Officer. Case-Laws Income Tax Mon, 09 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787876