https://www.taxtmi.com/caselaws?id=26194 The High Court directed the Tribunal to reexamine the issues regarding entitlement to relief under section 80G for donations made in kind and the disallowance of advertisement expenses in souvenirs for entitlement to rebate under section 80G. The Court emphasized the need for clear findings on whether the donations were in substance cash or in kind and the nature of the expenses in souvenirs, instructing the Tribunal to consider relevant legal principles and circulars in making its determinations. en-us Thu, 07 Nov 1985 00:00:00 +0530 Wed, 03 Feb 2010 13:32:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26194 The High Court directed the Tribunal to reexamine the issues regarding entitlement to relief under section 80G for donations made in kind and the disallowance of advertisement expenses in souvenirs for entitlement to rebate under section 80G. The Court emphasized the need for clear findings on whether the donations were in substance cash or in kind and the nature of the expenses in souvenirs, instructing the Tribunal to consider relevant legal principles and circulars in making its determinations. Case-Laws Income Tax Thu, 07 Nov 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26194