1988 (11) TMI 28

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....t was delivered by GOKAL CHAND MITAL J. -The Income-tax Appellate Tribunal, Chandigarh, has referred the following questions for the opinion of this court : " 1. Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the words "corrosive chemicals" employed in entry (ii)B(7) of Para III of Part I of Appendix I to the Income tax Rule, contemp....

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.... relevant to the assessment year 1973-74, the assessee donated 50 bags of sugar worth Rs. 10,800 to the Sub-Divisional Magistrate, Jagadhri, for the use of army personnel during the Indo-Pak war of December, 1971. It claimed deduction in respect of the value of the sugar bags donated under section 80G of the Income-tax Act (for short "the Act"). The Income-tax Officer disallowed the deduction on t....

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..... The decision is further supported by the judgment in CIT v. Smt. Dhirajben R. Amin [1983] 141 ITR 875 (Guj) where the Gujarat High Court allowed deduction of gift of shares on the reasoning that it was essentially cash. The Bombay High Court in CIT v. Traub (India) P. Ltd. [1979] 118 ITR 525 and CIT v. Khandelwal Laboratories P. Ltd. [1979] 118 ITR 531 and the Madras High Court in Addl. CIT v. A....