https://www.taxtmi.com/caselaws?id=19905 Donation to an educational society was held allowable under section 80G, following the court's earlier view, and the assessee succeeded on that issue. Expenditure incurred in shifting a factory was bifurcated: the part attributable to dismantling, loading and unloading of machinery, and related transit costs was treated as capital expenditure, while the component relating to shifting employees, including boarding and lodging, was treated as revenue expenditure and allowed accordingly. The Tribunal's bifurcation was upheld as consistent with prior authority, leaving the assessee successful on the allowable portion of the claim. en-us Wed, 19 Jan 1994 00:00:00 +0530 Tue, 10 Nov 2009 15:31:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19905 Donation to an educational society was held allowable under section 80G, following the court's earlier view, and the assessee succeeded on that issue. Expenditure incurred in shifting a factory was bifurcated: the part attributable to dismantling, loading and unloading of machinery, and related transit costs was treated as capital expenditure, while the component relating to shifting employees, including boarding and lodging, was treated as revenue expenditure and allowed accordingly. The Tribunal's bifurcation was upheld as consistent with prior authority, leaving the assessee successful on the allowable portion of the claim. Case-Laws Income Tax Wed, 19 Jan 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19905