https://www.taxtmi.com/caselaws?id=37569 The High Court upheld the allowance of donations in the form of medicines to the National Defence Fund as deductions under Section 88 of the Income-tax Act, 1961. The court emphasized the principle of substance over form in determining the nature of donations for tax purposes, following previous judgments from various High Courts. The decision favored the assessee, a pharmaceutical company, directing each party to bear their own costs for the reference. en-us Mon, 15 Jan 1979 00:00:00 +0530 Tue, 30 Mar 2010 16:13:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37569 The High Court upheld the allowance of donations in the form of medicines to the National Defence Fund as deductions under Section 88 of the Income-tax Act, 1961. The court emphasized the principle of substance over form in determining the nature of donations for tax purposes, following previous judgments from various High Courts. The decision favored the assessee, a pharmaceutical company, directing each party to bear their own costs for the reference. Case-Laws Income Tax Mon, 15 Jan 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37569