1983 (6) TMI 204

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....le-rowband-size:0; mso-tstyle-colband-size:0; mso-style-noshow:yes; mso-style-priority:99; mso-style-parent:""; mso-padding-alt:0cm 5.4pt 0cm 5.4pt; mso-para-margin-top:0cm; mso-para-margin-right:0cm; mso-para-margin-bottom:10.0pt; mso-para-margin-left:0cm; line-height:115%; mso-pagination:widow-orphan; font-size:11.0pt; font-family:"Calibri","sans-serif"; mso-ascii-fon....

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.... of his powers under s. 263 of the Act, set aside the said order of assessment and held that the donation made in kind cannot get the benefit of concession. 4. The matter was then taken to the Tribunal by the assessee and the Tribunal allowed the appeal holding that the relief could be granted in respect of donation in kind also. The Revenue then moved the Tribunal for referring the abovestated....