Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Mandated CSR non-deduction under Explanation 2 to section 37(1) doesn't automatically bar section 80G claims; section 263 review limited</h1> Tribunals held that mandated corporate social responsibility (CSR) spending, though disallowed as a business deduction under Explanation 2 to section 37(1), does not ipso facto bar claims under section 80G where statutory conditions are met and no quid pro quo exists; Parliament's specific exclusions in section 80G indicate any broader prohibition must be express. They also ruled that a revisional order under section 263 is impermissible where the assessing officer conducted enquiries, considered evidence and adopted a tenable, precedent-supported view - mere disagreement by the commissioner is insufficient to disturb such assessment.
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