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    <title>1991 (10) TMI 3 - SC Order</title>
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    <description>Section 80G relief under the Income-tax Act, 1961 is not admissible for donations in kind. The Supreme Court followed its earlier binding interpretation that such non-monetary contributions do not fall within the scope of section 80G, and it agreed with that view. The result is that only donations covered by the statutory language of section 80G can qualify for deduction, while donations in kind are excluded.</description>
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      <link>https://www.taxtmi.com/caselaws?id=5351</link>
      <description>Section 80G relief under the Income-tax Act, 1961 is not admissible for donations in kind. The Supreme Court followed its earlier binding interpretation that such non-monetary contributions do not fall within the scope of section 80G, and it agreed with that view. The result is that only donations covered by the statutory language of section 80G can qualify for deduction, while donations in kind are excluded.</description>
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