https://www.taxtmi.com/caselaws?id=469199 Depreciation on goodwill arising from an amalgamation, once accepted in the first year, could not be denied in a later year by challenging the same opening written down value; the earlier allowance had attained finality, so the Revenue's objection failed. CSR expenditure claimed as a donation was held eligible for deduction under section 80G because Chapter VI-A deduction operates separately from the business-expenditure disallowance framework under section 37, and the related claim was allowed. The Revenue's appeals failed on both grounds, and the first appellate authority's order was sustained. en-us Mon, 06 Oct 2025 00:00:00 +0530 Sat, 13 Jun 2026 14:41:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469199 Depreciation on goodwill arising from an amalgamation, once accepted in the first year, could not be denied in a later year by challenging the same opening written down value; the earlier allowance had attained finality, so the Revenue's objection failed. CSR expenditure claimed as a donation was held eligible for deduction under section 80G because Chapter VI-A deduction operates separately from the business-expenditure disallowance framework under section 37, and the related claim was allowed. The Revenue's appeals failed on both grounds, and the first appellate authority's order was sustained. Case-Laws Income Tax Mon, 06 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469199