https://www.taxtmi.com/caselaws?id=70808 The Tribunal upheld the decision of the Commissioner of Income tax (Appeals) regarding the interpretation of deduction under section 80G of the Income-tax Act, 1961. It clarified that the eligible deduction under section 80G is based on the gross amount, not the net amount, as specified in the statute. The Tribunal's ruling dismissed the appeal by the assessee, emphasizing the importance of adhering to the specific wording of the law in determining deductions under section 80G. en-us Fri, 16 Oct 1987 00:00:00 +0530 Tue, 19 Apr 2011 13:11:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70808 The Tribunal upheld the decision of the Commissioner of Income tax (Appeals) regarding the interpretation of deduction under section 80G of the Income-tax Act, 1961. It clarified that the eligible deduction under section 80G is based on the gross amount, not the net amount, as specified in the statute. The Tribunal's ruling dismissed the appeal by the assessee, emphasizing the importance of adhering to the specific wording of the law in determining deductions under section 80G. Case-Laws Income Tax Fri, 16 Oct 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70808