https://www.taxtmi.com/caselaws?id=5313 SC held that for deduction under section 80G(2)(a) of the Income-tax Act, 1961, the donation must be a "sum of money" actually paid by the assessee. Donations in kind, including goods, building, vehicles, shares or other tangible property, even though convertible into money, do not qualify for deduction under this provision. The Court applied the plain-meaning rule, refusing to expand the statutory language by reference to the beneficial object of section 80G. Consequently, donation of company shares was held ineligible for deduction, and the assessee's claim was rejected. en-us Wed, 12 Sep 1990 00:00:00 +0530 Fri, 05 Dec 2025 17:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5313 SC held that for deduction under section 80G(2)(a) of the Income-tax Act, 1961, the donation must be a "sum of money" actually paid by the assessee. Donations in kind, including goods, building, vehicles, shares or other tangible property, even though convertible into money, do not qualify for deduction under this provision. The Court applied the plain-meaning rule, refusing to expand the statutory language by reference to the beneficial object of section 80G. Consequently, donation of company shares was held ineligible for deduction, and the assessee's claim was rejected. Case-Laws Income Tax Wed, 12 Sep 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5313