1982 (2) TMI 84

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..... missioner (Appeals). 1 to 6. [Paras 1 to 6 are not printed here as they involve minor issues.] 7. The last ground relates to the claim for deduction under section 80G of the Income-tax Act, 1961 ("the Act"), amounting to Rs. 2,26,000. The assessee had made donations amounting in all to Rs. 2,26,000, the details of which are set out in para 9 of the order of the Commissioner (Appeals). The ITO .....

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..... ated. In other words, if the deduction under section 80G was determined with reference to the gross total income before setting off of relief under section 80J, the assessee's claim for deduction of a portion of the amounts of donation would succeed. This contention was rejected by the Commissioner (Appeals) who upheld the decision of the ITO. Hence this appeal. 9. After hearing both the parties .....

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..... ousand rupees, whichever is less." It is, therefore, clear that the expression gross total income is given a special meaning for the purpose of section 80G(4) of the Act. A reading of the above provisions clearly shows that deduction under section 80J has to be taken into consideration before the gross total income for the purpose of relief under section 80G is determined. In this view of the ma .....

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