https://www.taxtmi.com/caselaws?id=58107 The tribunal partially allowed the appeal, permitting a deduction of Rs. 1,000 under s. 80G for donations made by the assessee and granting the development rebate of Rs. 25,146 for dies purchased during the assessment year. The disallowance under s. 80G was reduced to Rs. 1,965 due to lack of receipts from approved institutions, with the tribunal accepting a portion of the produced receipts. Regarding the development rebate, the tribunal overturned the decision of the Appellate Authority Commissioner, recognizing the essential nature of dies in the manufacturing process and allowing the claimed rebate. en-us Wed, 28 Feb 1979 00:00:00 +0530 Fri, 17 Dec 2010 13:36:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58107 The tribunal partially allowed the appeal, permitting a deduction of Rs. 1,000 under s. 80G for donations made by the assessee and granting the development rebate of Rs. 25,146 for dies purchased during the assessment year. The disallowance under s. 80G was reduced to Rs. 1,965 due to lack of receipts from approved institutions, with the tribunal accepting a portion of the produced receipts. Regarding the development rebate, the tribunal overturned the decision of the Appellate Authority Commissioner, recognizing the essential nature of dies in the manufacturing process and allowing the claimed rebate. Case-Laws Income Tax Wed, 28 Feb 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58107