https://www.taxtmi.com/caselaws?id=58819 The Appellate Tribunal ITAT Bombay-D dismissed the department's appeal against the Commissioner (Appeals)'s decision regarding the assessment year 1975-76. The dispute centered on the allowance of a deduction under section 80G of the Income-tax Act for a donation made in kind by a limited company. The Tribunal held that there was no requirement during the relevant assessment year for donations to be in cash to qualify for relief under section 80G. Relying on legal provisions and precedent, including the principle of benefiting the assessee in case of doubt, the Tribunal upheld the allowance of the deduction, affirming the decision in favor of the assessee. en-us Wed, 13 Oct 1982 00:00:00 +0530 Wed, 22 Dec 2010 13:12:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58819 The Appellate Tribunal ITAT Bombay-D dismissed the department's appeal against the Commissioner (Appeals)'s decision regarding the assessment year 1975-76. The dispute centered on the allowance of a deduction under section 80G of the Income-tax Act for a donation made in kind by a limited company. The Tribunal held that there was no requirement during the relevant assessment year for donations to be in cash to qualify for relief under section 80G. Relying on legal provisions and precedent, including the principle of benefiting the assessee in case of doubt, the Tribunal upheld the allowance of the deduction, affirming the decision in favor of the assessee. Case-Laws Income Tax Wed, 13 Oct 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58819