https://www.taxtmi.com/caselaws?id=36941 A special provision governing expenditure on a managing director's bungalow was held to prevail over the general disallowance clause, so section 40(a)(v) did not justify disallowance. Relief under section 80J, once validly granted for the initial assessment year, could not be withdrawn for a later year without disturbing the original allowance, though the quantum could be adjusted for the relevant year's capital employed. Deduction under section 80G was available for a donation made in kind because the substance of the charitable transfer, not its form, controlled entitlement to relief. en-us Thu, 01 Feb 1979 00:00:00 +0530 Thu, 25 Mar 2010 15:28:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36941 A special provision governing expenditure on a managing director's bungalow was held to prevail over the general disallowance clause, so section 40(a)(v) did not justify disallowance. Relief under section 80J, once validly granted for the initial assessment year, could not be withdrawn for a later year without disturbing the original allowance, though the quantum could be adjusted for the relevant year's capital employed. Deduction under section 80G was available for a donation made in kind because the substance of the charitable transfer, not its form, controlled entitlement to relief. Case-Laws Income Tax Thu, 01 Feb 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36941