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of <h1>High Court: In-kind donations not tax-relief eligible under Income Tax Act section 80G</h1> <h3>Commissioner Of Income Tax Versus Miss. Yeraben R. Amin.</h3> Commissioner Of Income Tax Versus Miss. Yeraben R. Amin. - (1993) 115 CTR Guj 120 The High Court held that donation in kind is not entitled to tax relief under section 80G of the Income Tax Act. The Tribunal's decision in favor of the assessee was overturned, ruling in favor of the Revenue. (Case citation: 1983 (6) TMI 204 - GUJARAT HIGH COURT)
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