1982 (2) TMI 84

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.... filed by the assessee against the order of Commissioner (Appeals). 1 to 6. [Paras 1 to 6 are not printed here as they involve minor issues.] 7. The last ground relates to the claim for deduction under section 80G of the Income-tax Act, 1961 ("the Act"), amounting to Rs. 2,26,000. The assessee had made donations amounting in all to Rs. 2,26,000, the details of which are set out in para 9 of the ....

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....he relief under section 80J should be calculated. In other words, if the deduction under section 80G was determined with reference to the gross total income before setting off of relief under section 80J, the assessee's claim for deduction of a portion of the amounts of donation would succeed. This contention was rejected by the Commissioner (Appeals) who upheld the decision of the ITO. Hence this....