https://www.taxtmi.com/caselaws?id=49418 Condition (b) in the Schedule was confined to agricultural income-tax and did not extend to super-tax, because the Schedule was structured in separate parts and the limitation attached only to Part I. Rule 17 required both a charitable purpose and prior State Government approval; the Explanation did not dispense with approval. Mere inspection of hospitals or dispensaries by Government medical officers was not a grant by the Government. Scholarships paid through, or directly for the benefit of, recognised educational institutions could constitute donations within rule 17 where the institution derived the benefit and fell within the notification. en-us Thu, 28 Mar 1963 00:00:00 +0530 Mon, 25 Aug 2014 18:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49418 Condition (b) in the Schedule was confined to agricultural income-tax and did not extend to super-tax, because the Schedule was structured in separate parts and the limitation attached only to Part I. Rule 17 required both a charitable purpose and prior State Government approval; the Explanation did not dispense with approval. Mere inspection of hospitals or dispensaries by Government medical officers was not a grant by the Government. Scholarships paid through, or directly for the benefit of, recognised educational institutions could constitute donations within rule 17 where the institution derived the benefit and fell within the notification. Case-Laws Income Tax Thu, 28 Mar 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49418