https://www.taxtmi.com/caselaws?id=37568 Donation in kind can qualify for deduction where the statutory phrase is "sums paid" and, on the facts, the assessee has in substance incurred the expenditure and donated the article produced at that cost. Applying that approach, the court upheld deduction under section 80G for a machine given as publicity and advertisement expenditure. On interest under section 214(1), the Tribunal's factual finding that a belated payment was accepted as an advance tax instalment meant the remaining conditions were satisfied, so no referable question of law arose. en-us Wed, 23 Nov 1977 00:00:00 +0530 Tue, 30 Mar 2010 15:57:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37568 Donation in kind can qualify for deduction where the statutory phrase is "sums paid" and, on the facts, the assessee has in substance incurred the expenditure and donated the article produced at that cost. Applying that approach, the court upheld deduction under section 80G for a machine given as publicity and advertisement expenditure. On interest under section 214(1), the Tribunal's factual finding that a belated payment was accepted as an advance tax instalment meant the remaining conditions were satisfied, so no referable question of law arose. Case-Laws Income Tax Wed, 23 Nov 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37568