1991 (10) TMI 3 - SCH - Income Tax

Whether the Tribunal was correct in law in holding that relief under section 80G is admissible in respect of donations in kind also - held that deduction is not entitled u/s 80G to donation made in kind

Summary

The Supreme Court condoned the delay in filing the Special Leave Petition. The appeal questioned the admissibility of relief under section 80G for donations in kind. The Court upheld the decision that donations in kind are not covered under section 80G and dismissed the appeal. The parties were directed to bear their own costs. Special leave petitions were also dismissed.