1994 (4) TMI 53

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..... order dated May 6, 1982, in respect of the assessment year 1971-72 under section 256(1) of the Income-tax Act, 1961 : " Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the assessee was entitled for deduction under section 80G of the Income-tax Act in respect of donations made in kind and in directing the Income-tax Officer to allow the same .....

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..... ed Cement Co. Ltd. [1968] 68 ITR 478 (Bom) ; CIT (Addl.) v. Abhai Maligai [1978] 113 ITR 737 (Mad) and CIT v. Bangalore Woollen, Cotton and Silk Mills Co. Ltd. [1973] 91 ITR 166 (Mys), the courts have decided the matter in favour of the assessee while in the cases CIT v. Gopal Krishna Singhania [1980] 121 ITR 260 (All) ; CIT v. Amonbolu Rajiah [1976] 102 ITR 403 (AP) (sic) and CIT v. Sint. Dhirajb .....

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