https://www.taxtmi.com/caselaws?id=790413 CSR-linked donations were treated as eligible for deduction under section 80G where the payment otherwise satisfied the statutory conditions, even though the underlying CSR spend was disallowed as business expenditure under section 37(1). Enhanced deduction under section 80-IA was not finally allowed on the record and was sent back for fresh verification of revised evidence and electricity valuation. In transfer pricing, adjustment for notional interest on delayed receivables had to factor in working capital differences, so the benchmarked adjustment was reduced accordingly. Related business income, capital gains, and section 80M computation issues were restored for disposal of the pending rectification petition, while the challenge to mere initiation of penalty proceedings under section 270A did not succeed. en-us Wed, 22 Apr 2026 00:00:00 +0530 Fri, 24 Apr 2026 08:52:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790413 CSR-linked donations were treated as eligible for deduction under section 80G where the payment otherwise satisfied the statutory conditions, even though the underlying CSR spend was disallowed as business expenditure under section 37(1). Enhanced deduction under section 80-IA was not finally allowed on the record and was sent back for fresh verification of revised evidence and electricity valuation. In transfer pricing, adjustment for notional interest on delayed receivables had to factor in working capital differences, so the benchmarked adjustment was reduced accordingly. Related business income, capital gains, and section 80M computation issues were restored for disposal of the pending rectification petition, while the challenge to mere initiation of penalty proceedings under section 270A did not succeed. Case-Laws Income Tax Wed, 22 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790413