https://www.taxtmi.com/circulars?id=10225 The Board states that High Court decisions treat donations in kind as eligible for deduction under the charitable donation provision but the Board does not accept those rulings; accordingly, Income tax Officers in the Bombay and Mysore charges may follow the decisions while Officers in other charges are instructed not to allow relief for donations in kind and to bring the instruction to the notice of all officers. en-us Tue, 06 Aug 1974 00:00:00 +0530 Mon, 13 Jun 2011 11:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=10225 The Board states that High Court decisions treat donations in kind as eligible for deduction under the charitable donation provision but the Board does not accept those rulings; accordingly, Income tax Officers in the Bombay and Mysore charges may follow the decisions while Officers in other charges are instructed not to allow relief for donations in kind and to bring the instruction to the notice of all officers. Circulars Income Tax Tue, 06 Aug 1974 00:00:00 +0530 https://www.taxtmi.com/circulars?id=10225