1986 (7) TMI 74

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....TG. C.J.-By this reference under section 256(1) of the Income-tax Act, 1961, the Tribunal has referred the following question: " Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in upholding the Commissioner of Income-tax (Appeals') order who accepted the claim of the assessee and allowed further deduction of Rs. 32,675 under section 80G? " ....

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....he Andhra Pradesh High Court in Hyderabad Race Club's case [1979] 120 ITR 185 upheld the order of the Commissioner. The question raised is simple and it could be conveniently disposed of with reference to section 80G(1) and (4) of the Income-tax Act, 1961. The said provisions, as it then stood, provided. " 80G. Deduction in respect of donations to certain funds, charitable institutions, etc.....

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....section (1) of section 80G is no doubt entitled to have the deduction up to 50 per cent. of the total donations made while computing the total income. But sub-section (4) places a further embargo on the maximum deduction permissible. The total amount donated by the assessee exceeds rupees two hundred thousand. The subsection provides that on that part which exceeds two hundred thousand rupees, the....