1988 (11) TMI 36

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....y S. S. SODHI J. -The question of law referred here reads as under "Whether, on the facts and in the circumstances of the case, the amounts being the deductions admissible as donations under section 80G of the Income-tax Act, 1961, for the assessment years 1970-71 and 1973-74 could not be considered as sums 'not includible' in income for Income-tax assessments and, therefore, would not fall ....