https://www.taxtmi.com/caselaws?id=793437 CSR expenditure disallowed under section 37(1) is not, by that fact alone, excluded from deduction under section 80G; the two provisions operate in different fields, so the deduction remains available if the statutory conditions are otherwise met. Cash receipts treated as demonetisation-era unexplained credits were restricted on the facts to a lump sum, and taxation was directed under the normal provisions rather than section 115BBE. Interest on substandard assets was not finally sustained and was sent back for fresh verification. Penalty under section 271DA for cash EMI receipts was deleted where the receipts were linked to existing loan accounts and supported by the surrounding material and circular guidance. en-us Fri, 29 May 2026 00:00:00 +0530 Tue, 16 Jun 2026 08:32:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793437 CSR expenditure disallowed under section 37(1) is not, by that fact alone, excluded from deduction under section 80G; the two provisions operate in different fields, so the deduction remains available if the statutory conditions are otherwise met. Cash receipts treated as demonetisation-era unexplained credits were restricted on the facts to a lump sum, and taxation was directed under the normal provisions rather than section 115BBE. Interest on substandard assets was not finally sustained and was sent back for fresh verification. Penalty under section 271DA for cash EMI receipts was deleted where the receipts were linked to existing loan accounts and supported by the surrounding material and circular guidance. Case-Laws Income Tax Fri, 29 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793437