https://www.taxtmi.com/caselaws?id=800236 For the relevant pre-amendment period, section 194B applied its withholding threshold to each individual winnings payment rather than aggregated payments; disallowance under section 40(a)(ia) also requires an identifiable expenditure and withholding default. Deposit-linked and referral bonuses granted on promotional conditions are not winnings merely because recipients participate on an online gaming platform. CSR expenditure excluded from business-expense deduction under section 37(1) may nevertheless qualify under section 80G where the statutory conditions, including donee eligibility, are met. Employee Stock Option Plan expenditure follows established allowable treatment absent distinguishing facts. Total-income computation requires verification of all operative assessment, appellate, and rectification orders. en-us Fri, 25 Sep 2026 00:00:00 +0530 Sat, 03 Oct 2026 09:32:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800236 For the relevant pre-amendment period, section 194B applied its withholding threshold to each individual winnings payment rather than aggregated payments; disallowance under section 40(a)(ia) also requires an identifiable expenditure and withholding default. Deposit-linked and referral bonuses granted on promotional conditions are not winnings merely because recipients participate on an online gaming platform. CSR expenditure excluded from business-expense deduction under section 37(1) may nevertheless qualify under section 80G where the statutory conditions, including donee eligibility, are met. Employee Stock Option Plan expenditure follows established allowable treatment absent distinguishing facts. Total-income computation requires verification of all operative assessment, appellate, and rectification orders. Case-Laws Income Tax Fri, 25 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800236