https://www.taxtmi.com/caselaws?id=471517 Revisionary jurisdiction requires an assessment order to be both erroneous and prejudicial to the Revenue. Where the taxpayer disclosed CSR payments and supporting donation particulars, acceptance of a deduction claim under section 80G may represent a considered and legally plausible view. A different view does not establish error when two reasonable views are possible, and inadequate inquiry differs from complete absence of inquiry. Disallowance of CSR expenditure as business expenditure under section 37(1) does not prevent a separate section 80G deduction if its conditions are met. The mandatory nature of CSR spending alone does not disqualify qualifying payments, leaving revision unavailable on these facts. en-us Fri, 19 Sep 2025 00:00:00 +0530 Mon, 07 Sep 2026 19:20:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471517 Revisionary jurisdiction requires an assessment order to be both erroneous and prejudicial to the Revenue. Where the taxpayer disclosed CSR payments and supporting donation particulars, acceptance of a deduction claim under section 80G may represent a considered and legally plausible view. A different view does not establish error when two reasonable views are possible, and inadequate inquiry differs from complete absence of inquiry. Disallowance of CSR expenditure as business expenditure under section 37(1) does not prevent a separate section 80G deduction if its conditions are met. The mandatory nature of CSR spending alone does not disqualify qualifying payments, leaving revision unavailable on these facts. Case-Laws Income Tax Fri, 19 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471517