729/CBDT.

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..... 1961 The question of allowing relief under section 80G of the IT Act, 1961 in cases where donations are made in kind has been considered by the Board. The Bombay High Court has held in the cases o .....

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..... Act, 1961. 2. The above decisions have not been accepted, but no appeals have been filed because of the small tax effect. The Board desire that while these decisions may be followed in the Charges o .....

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