https://www.taxtmi.com/caselaws?id=795600 Income computation must begin with returned income where the intimation accepted that income and made no disallowance adjustment. Weighted research and development deduction is confined to expenditure quantified in Form 3CL, but unquantified revenue expenditure may remain deductible as business expenditure if incurred wholly and exclusively for business purposes. Corporate social responsibility donations are not automatically barred from deduction under the donation-deduction regime merely because they discharge CSR obligations; entitlement remains subject to verification of statutory conditions and qualifying status. The discussion distinguishes restrictions on business deductions from separate deductions available in computing total income. en-us Mon, 06 Jul 2026 00:00:00 +0530 Fri, 24 Jul 2026 08:36:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795600 Income computation must begin with returned income where the intimation accepted that income and made no disallowance adjustment. Weighted research and development deduction is confined to expenditure quantified in Form 3CL, but unquantified revenue expenditure may remain deductible as business expenditure if incurred wholly and exclusively for business purposes. Corporate social responsibility donations are not automatically barred from deduction under the donation-deduction regime merely because they discharge CSR obligations; entitlement remains subject to verification of statutory conditions and qualifying status. The discussion distinguishes restrictions on business deductions from separate deductions available in computing total income. Case-Laws Income Tax Mon, 06 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795600