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    <title>Section 80G Deduction Allowed for Donations by Demerged Division Merged with Assessee&#039;s Company.</title>
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    <description>Denial of deduction u/s 80G - Where donation has been paid by a division which was demerged from the other company and merged with assessee’s company, there is no warrant to deny the deduction in the hands of the resulting company (assessee).</description>
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      <description>Denial of deduction u/s 80G - Where donation has been paid by a division which was demerged from the other company and merged with assessee’s company, there is no warrant to deny the deduction in the hands of the resulting company (assessee).</description>
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