https://www.taxtmi.com/caselaws?id=24189 The expression "corrosive chemicals" in the depreciation entry was construed narrowly to cover only free chemicals, so the assessee's broader reading was rejected. A donation in kind, consisting of goods manufactured by the assessee and treated as the cash equivalent of a charitable outgo, was held capable of qualifying for deduction under section 80G because the provision was not confined to cash donations alone. The discussion therefore records a mixed outcome, with the first issue resolved against the assessee and the second in its favour. en-us Thu, 17 Nov 1988 00:00:00 +0530 Mon, 18 Jan 2010 13:11:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24189 The expression "corrosive chemicals" in the depreciation entry was construed narrowly to cover only free chemicals, so the assessee's broader reading was rejected. A donation in kind, consisting of goods manufactured by the assessee and treated as the cash equivalent of a charitable outgo, was held capable of qualifying for deduction under section 80G because the provision was not confined to cash donations alone. The discussion therefore records a mixed outcome, with the first issue resolved against the assessee and the second in its favour. Case-Laws Income Tax Thu, 17 Nov 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24189