1994 (4) TMI 53 - HC - Income Tax

Summary

The High Court of Rajasthan ruled that deductions under section 80G of the Income-tax Act for donations made in kind are not permissible, based on the decision of the apex court in the case of H. H. Sri Rama Verma v. CIT [1991] 187 ITR 308. The court decided in favor of the Revenue and against the assessee.