https://www.taxtmi.com/caselaws?id=791016 Section 263 revision cannot rest on an alleged lack of enquiry where the Assessing Officer specifically examined a section 80G claim, considered supporting material and adopted a possible view; a different view alone does not make the assessment unsustainable. CSR expenditure disallowed under section 37(1) remains capable of qualifying separately for deduction under section 80G, which operates at the gross-total-income stage, if the payment is a donation to an eligible institution and all statutory conditions are met. CSR origin alone does not create a statutory bar to the deduction. 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 rest on an alleged lack of enquiry where the Assessing Officer specifically examined a section 80G claim, considered supporting material and adopted a possible view; a different view alone does not make the assessment unsustainable. CSR expenditure disallowed under section 37(1) remains capable of qualifying separately for deduction under section 80G, which operates at the gross-total-income stage, if the payment is a donation to an eligible institution and all statutory conditions are met. CSR origin alone does not create a statutory bar to the deduction. Case-Laws Income Tax Wed, 25 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791016