https://www.taxtmi.com/caselaws?id=63922 The Tribunal ruled in favor of the assessee, determining that the change in deposit from M/s Jay Engg. Works Ltd. to M/s DCM Ltd. did not impact the exemption under the proviso to section 13(1)(d) of the Income-tax Act, 1961. Therefore, the assessee was entitled to the exemption, and the issue concerning deduction under section 80G for donations was also resolved in favor of the assessee as a result of the primary decision. en-us Tue, 15 Nov 1988 00:00:00 +0530 Wed, 02 Feb 2011 17:15:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63922 The Tribunal ruled in favor of the assessee, determining that the change in deposit from M/s Jay Engg. Works Ltd. to M/s DCM Ltd. did not impact the exemption under the proviso to section 13(1)(d) of the Income-tax Act, 1961. Therefore, the assessee was entitled to the exemption, and the issue concerning deduction under section 80G for donations was also resolved in favor of the assessee as a result of the primary decision. Case-Laws Income Tax Tue, 15 Nov 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63922