1994 (4) TMI 53

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... referred the following question of law arising out of its order dated May 6, 1982, in respect of the assessment year 1971-72 under section 256(1) of the Income-tax Act, 1961 : " Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the assessee was entitled for deduction under section 80G of the Income-tax Act in respect of donations made in kin....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nterpretation of section 80G. In the cases of CIT v. Associated Cement Co. Ltd. [1968] 68 ITR 478 (Bom) ; CIT (Addl.) v. Abhai Maligai [1978] 113 ITR 737 (Mad) and CIT v. Bangalore Woollen, Cotton and Silk Mills Co. Ltd. [1973] 91 ITR 166 (Mys), the courts have decided the matter in favour of the assessee while in the cases CIT v. Gopal Krishna Singhania [1980] 121 ITR 260 (All) ; CIT v. Amonbolu ....