https://www.taxtmi.com/caselaws?id=287936 Section 80J relief, once validly granted in the initial assessment year, is treated as continuing for the prescribed period and cannot be denied in a later year without disturbing the original grant. Donation deduction under section 80G is assessed on substance rather than form, so a contribution made in kind, such as cement bags supplied to a charitable institution, may still qualify where it is the practical equivalent of a cash donation. For expenditure on a guest house occupied by a managing director, the specific disallowance provision was held to prevail over a general disallowance rule, and section 40(a)(v) was treated as inapplicable to the item in question. 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 Section 80J relief, once validly granted in the initial assessment year, is treated as continuing for the prescribed period and cannot be denied in a later year without disturbing the original grant. Donation deduction under section 80G is assessed on substance rather than form, so a contribution made in kind, such as cement bags supplied to a charitable institution, may still qualify where it is the practical equivalent of a cash donation. For expenditure on a guest house occupied by a managing director, the specific disallowance provision was held to prevail over a general disallowance rule, and section 40(a)(v) was treated as inapplicable to the item in question. Case-Laws Income Tax Wed, 31 Jan 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=287936