https://www.taxtmi.com/caselaws?id=791016 Section 263 revision cannot be invoked merely because the revisional authority prefers a different view where the Assessing Officer has issued queries, received a detailed reply, and taken a possible view on the section 80G claim. The article also states that disallowance of CSR expenditure under section 37(1) does not, by itself, bar deduction under section 80G for donations made out of CSR spend, because section 80G operates independently under Chapter VI-A and depends on satisfaction of its own statutory conditions, including payment to an eligible institution. en-us Wed, 25 Mar 2026 00:00:00 +0530 Tue, 05 May 2026 09:09:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791016 Section 263 revision cannot be invoked merely because the revisional authority prefers a different view where the Assessing Officer has issued queries, received a detailed reply, and taken a possible view on the section 80G claim. The article also states that disallowance of CSR expenditure under section 37(1) does not, by itself, bar deduction under section 80G for donations made out of CSR spend, because section 80G operates independently under Chapter VI-A and depends on satisfaction of its own statutory conditions, including payment to an eligible institution. Case-Laws Income Tax Wed, 25 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791016