https://www.taxtmi.com/caselaws?id=55741 Section 80G donation relief had to be computed after giving effect to the section 80J deduction, because section 80G(4) assigns a special meaning to gross total income for that purpose. The statutory scheme required the section 80J amount to be taken into account first when determining the base for section 80G relief, so a priority order placing section 80G ahead of section 80J was not consistent with the Act. The claim to compute section 80G deduction before section 80J was rejected. en-us Fri, 19 Feb 1982 00:00:00 +0530 Mon, 29 Nov 2010 17:34:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55741 Section 80G donation relief had to be computed after giving effect to the section 80J deduction, because section 80G(4) assigns a special meaning to gross total income for that purpose. The statutory scheme required the section 80J amount to be taken into account first when determining the base for section 80G relief, so a priority order placing section 80G ahead of section 80J was not consistent with the Act. The claim to compute section 80G deduction before section 80J was rejected. Case-Laws Income Tax Fri, 19 Feb 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55741