1987 (4) TMI 94

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....r of the Commissioner (Appeals) allowing the deduction under s. 80G as claimed by the assessee in computing the total income for the assessment year 1981-82 corresponding to the previous year ended 31-12-1980. The assessee had made donation of Rs. 1,06,000. The total income of the assessee had been determined at Rs. 8,02,178. The Income-tax Officer granted a deduction of only Rs. 40,109 being 50% ....