https://www.taxtmi.com/caselaws?id=795423 CSR payments to eligible institutions may qualify for deduction under section 80G where they were disallowed as business expenditure, no reciprocal benefit exists, and no specific statutory exclusion applies; this avoids double disallowance. Foreign tax credit under Rule 128 should not be rejected solely because Form 67 was filed after the return due date if filed before assessment completion, subject to verification. Filing Form 10DA after the return does not bar section 80JJAA deduction because the timing requirement is directory. Expenditure on enhancing an existing e-commerce platform is revenue expenditure where it does not create a distinct intangible asset. en-us Fri, 19 Jun 2026 00:00:00 +0530 Wed, 22 Jul 2026 08:48:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795423 CSR payments to eligible institutions may qualify for deduction under section 80G where they were disallowed as business expenditure, no reciprocal benefit exists, and no specific statutory exclusion applies; this avoids double disallowance. Foreign tax credit under Rule 128 should not be rejected solely because Form 67 was filed after the return due date if filed before assessment completion, subject to verification. Filing Form 10DA after the return does not bar section 80JJAA deduction because the timing requirement is directory. Expenditure on enhancing an existing e-commerce platform is revenue expenditure where it does not create a distinct intangible asset. Case-Laws Income Tax Fri, 19 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795423