1984 (2) TMI 192

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....computation of income of the assessee for the assessment year 1979-80. 2. This para is not reproduced here as it involves a minor issue. 3. The second point relates to the donation made by the assessee to the Chief Minister's Public Relief Fund. The authorities below were of the view that the assessee would not be entitled to the deduction of this amount as an expenditure incurred for the pu....

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....f granting any legitimate relief to the assessee which was due. We are of the opinion that it is not a question of proof because the very statement of the assessee that the donation was made for business expediency and also to get the benefit to the workmen, supports the claim, for it cannot be rejected out of hand. Such claims are incapable of strict proof. But according to the revenue, it would ....

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....If the learned county Court judge had properly directed himself, and was referred to Tonnoch v. Brownieside Coal Co. and had read it, and using his local knowledge, and his knowledge as a man, as he is entitled to do, of the condition of things in Durham, he has found that the failure to obtain employment is largely due, to the state of the labour market in Durham, and not wholly or mainly due to ....

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....oods and apart from being an expenditure laid out for the purpose of the business was also an expenditure made for the welfare of the workmen. It was submitted on behalf of the revenue that when a particular deduction is allowable under section 80G, the same amount could not be considered for deduction under section 37 of the Act. We find that the deduction under section 80G is for all the assesse....