Commissioner Approves New Deduction Claim u/s 80G; Goetze Ruling Restriction Not Applicable to Appeals.

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....Fresh claim of deduction u/s.80G in respect of donations allowed by CIT(A) - the restriction laid down in the decision in the case of Goetze (India) Ltd., is applicable only to making claim before AO and not before the appellate authorities under the Act. - Deduction allowed - AT....