https://www.taxtmi.com/caselaws?id=472603 CSR-related donations disallowed as business expenditure under Explanation 2 to section 37(1) may nevertheless qualify independently for deduction under section 80G, provided its conditions are met. Adding back the CSR outlay under section 37(1) prevents double deduction, while mandatory CSR spending does not prevent a payment from being treated as a donation where no quid pro quo exists. Revisionary jurisdiction under section 263 requires both demonstrable error and prejudice to the Revenue. It is not available merely because another view is possible where the assessment record shows enquiry into donation receipts, supporting evidence, payment mode and computation, and the deduction is legally sustainable. en-us Thu, 03 Sep 2026 00:00:00 +0530 Fri, 16 Oct 2026 18:43:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472603 CSR-related donations disallowed as business expenditure under Explanation 2 to section 37(1) may nevertheless qualify independently for deduction under section 80G, provided its conditions are met. Adding back the CSR outlay under section 37(1) prevents double deduction, while mandatory CSR spending does not prevent a payment from being treated as a donation where no quid pro quo exists. Revisionary jurisdiction under section 263 requires both demonstrable error and prejudice to the Revenue. It is not available merely because another view is possible where the assessment record shows enquiry into donation receipts, supporting evidence, payment mode and computation, and the deduction is legally sustainable. Case-Laws Income Tax Thu, 03 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472603