https://www.taxtmi.com/caselaws?id=192705 A qualifying donation to an approved charitable institution could not be apportioned between agricultural and non-agricultural income to reduce the rebate available under section 15B of the Indian Income-tax Act. The court held that, where the statutory language grants exemption for sums paid as such donations, the department has no authority to split the payment and restrict relief only to the portion linked to taxable income. In fiscal provisions, plain language must be applied as written, and any ambiguity is construed in favour of the taxpayer. The assessee was therefore entitled to rebate on the full donation. en-us Fri, 19 Dec 1958 00:00:00 +0530 Tue, 13 Jun 2017 18:50:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192705 A qualifying donation to an approved charitable institution could not be apportioned between agricultural and non-agricultural income to reduce the rebate available under section 15B of the Indian Income-tax Act. The court held that, where the statutory language grants exemption for sums paid as such donations, the department has no authority to split the payment and restrict relief only to the portion linked to taxable income. In fiscal provisions, plain language must be applied as written, and any ambiguity is construed in favour of the taxpayer. The assessee was therefore entitled to rebate on the full donation. Case-Laws Income Tax Fri, 19 Dec 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192705