https://www.taxtmi.com/caselaws?id=471876 Revision under Section 263 requires an assessment order to be both erroneous and prejudicial to Revenue. Where scrutiny records show that the assessing officer called for and examined evidence supporting a Section 80G claim, acceptance may represent a conscious, legally sustainable view even without detailed reasons in the assessment order; inadequate inquiry or a different view alone does not justify revision. Explanation 2 to Section 37(1) excludes CSR expenditure as a business expense but does not displace a separate Chapter VI-A deduction. CSR payments meeting Section 80G conditions, made without reciprocal benefit from the donee, may qualify as donations despite being mandatory. en-us Tue, 18 Nov 2025 00:00:00 +0530 Tue, 22 Sep 2026 08:17:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471876 Revision under Section 263 requires an assessment order to be both erroneous and prejudicial to Revenue. Where scrutiny records show that the assessing officer called for and examined evidence supporting a Section 80G claim, acceptance may represent a conscious, legally sustainable view even without detailed reasons in the assessment order; inadequate inquiry or a different view alone does not justify revision. Explanation 2 to Section 37(1) excludes CSR expenditure as a business expense but does not displace a separate Chapter VI-A deduction. CSR payments meeting Section 80G conditions, made without reciprocal benefit from the donee, may qualify as donations despite being mandatory. Case-Laws Income Tax Tue, 18 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471876