https://www.taxtmi.com/caselaws?id=61353 Charitable donations were held not deductible from estate income or under section 80G because no trust or qualifying institution was proved and one payment was not linked to any named approved recipient. The appellate authority's observations on capital gains arising from acquisition of agricultural land, and its direction to invoke section 155(7A), were treated as unwarranted where no such addition had been made in assessment. Interest on enhanced compensation was taxable only to the extent it had accrued in the relevant year, because the compensation award had not crystallised earlier; the balance was excluded from that year's tax computation. en-us Fri, 16 May 1986 00:00:00 +0530 Wed, 12 Jan 2011 13:01:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61353 Charitable donations were held not deductible from estate income or under section 80G because no trust or qualifying institution was proved and one payment was not linked to any named approved recipient. The appellate authority's observations on capital gains arising from acquisition of agricultural land, and its direction to invoke section 155(7A), were treated as unwarranted where no such addition had been made in assessment. Interest on enhanced compensation was taxable only to the extent it had accrued in the relevant year, because the compensation award had not crystallised earlier; the balance was excluded from that year's tax computation. Case-Laws Income Tax Fri, 16 May 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61353