https://www.taxtmi.com/caselaws?id=794390 CSR-linked donations remained eligible for deduction under section 80G because the disallowance of CSR expenditure under section 37(1) did not affect deduction at the total income stage, and the statutory conditions for section 80G could still be met. The enhanced claim under section 80-IA for sale of power to captive units, the section 80M claim, the transfer pricing adjustment after the later TPO giving-effect order, and the receivables adjustment linked to working capital all required factual verification or recomputation and were restored to the Assessing Officer or TPO for fresh examination, with statistical relief. Initiation of proceedings under section 270A was treated as premature. en-us Fri, 05 Jun 2026 00:00:00 +0530 Sat, 04 Jul 2026 08:15:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794390 CSR-linked donations remained eligible for deduction under section 80G because the disallowance of CSR expenditure under section 37(1) did not affect deduction at the total income stage, and the statutory conditions for section 80G could still be met. The enhanced claim under section 80-IA for sale of power to captive units, the section 80M claim, the transfer pricing adjustment after the later TPO giving-effect order, and the receivables adjustment linked to working capital all required factual verification or recomputation and were restored to the Assessing Officer or TPO for fresh examination, with statistical relief. Initiation of proceedings under section 270A was treated as premature. Case-Laws Income Tax Fri, 05 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794390