https://www.taxtmi.com/caselaws?id=801321 Revisionary jurisdiction under Section 263 requires an assessment order to be both erroneous and prejudicial to Revenue; it is not triggered merely because an assessing officer could have undertaken a more detailed enquiry after specifically examining and verifying a Section 80G claim. CSR expenditure disallowed in computing business income under Explanation 2 to Section 37(1) may nevertheless be considered separately for a Section 80G deduction from gross total income. Adding back the expenditure prevents double deduction, while eligibility for the charitable-contribution deduction remains subject to the statutory conditions, including any specific exclusion for designated funds. en-us Thu, 17 Sep 2026 00:00:00 +0530 Mon, 19 Oct 2026 07:01:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801321 Revisionary jurisdiction under Section 263 requires an assessment order to be both erroneous and prejudicial to Revenue; it is not triggered merely because an assessing officer could have undertaken a more detailed enquiry after specifically examining and verifying a Section 80G claim. CSR expenditure disallowed in computing business income under Explanation 2 to Section 37(1) may nevertheless be considered separately for a Section 80G deduction from gross total income. Adding back the expenditure prevents double deduction, while eligibility for the charitable-contribution deduction remains subject to the statutory conditions, including any specific exclusion for designated funds. Case-Laws Income Tax Thu, 17 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801321