https://www.taxtmi.com/caselaws?id=19737 Section 80G deduction was confined to cash donations, because section 80G(2)(a) was construed as referring only to a monetary contribution and not to a transfer of property or other donation in kind. The conflict among High Courts was settled by the Supreme Court, which held that donations made in kind do not qualify for deduction under the provision. Accordingly, the assessee was not entitled to deduction under section 80G for in-kind donations. en-us Fri, 08 Apr 1994 00:00:00 +0530 Mon, 09 Nov 2009 13:22:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19737 Section 80G deduction was confined to cash donations, because section 80G(2)(a) was construed as referring only to a monetary contribution and not to a transfer of property or other donation in kind. The conflict among High Courts was settled by the Supreme Court, which held that donations made in kind do not qualify for deduction under the provision. Accordingly, the assessee was not entitled to deduction under section 80G for in-kind donations. Case-Laws Income Tax Fri, 08 Apr 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19737