Tribunal Partly Allows Appeal on CSR Donation Deductions; Instructs Verification of Section 80G Claims, Dismisses Other Grounds.

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....Deduction u/s 80G - Corporate Social Responsibility (CSR) donations - expenditure was disallowed u/s 37(1) - The Tribunal partly allowed the appeal for statistical purposes, directing the Assessing Officer to verify the claim for deduction under section 80G of the Act. However, other grounds of appeal were dismissed based on legal precedents and amendments to the Act.....