https://www.taxtmi.com/caselaws?id=287936 The High Court upheld the continuation of relief under section 80J for the assessment year 1969-70, ruling that the Income Tax Officer could not withdraw the relief without disturbing the initial year's relief. Additionally, the court allowed the deduction of Rs. 1,051 for donations made in kind under section 80G, considering them equivalent to cash donations. Regarding expenditure on the guest house, the court held that section 40(c) should apply, not section 40(a)(v), and deemed the minimum disallowance of Rs. 76,701 unjustified. The Commissioner of Income Tax was directed to pay costs to the assessee. en-us Wed, 31 Jan 1979 00:00:00 +0530 Mon, 11 May 2020 16:29:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=287936 The High Court upheld the continuation of relief under section 80J for the assessment year 1969-70, ruling that the Income Tax Officer could not withdraw the relief without disturbing the initial year's relief. Additionally, the court allowed the deduction of Rs. 1,051 for donations made in kind under section 80G, considering them equivalent to cash donations. Regarding expenditure on the guest house, the court held that section 40(c) should apply, not section 40(a)(v), and deemed the minimum disallowance of Rs. 76,701 unjustified. The Commissioner of Income Tax was directed to pay costs to the assessee. Case-Laws Income Tax Wed, 31 Jan 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=287936