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1997 (11) TMI 66 - HC - Income TaxExtract: ....... It must be held that the Tribunal was not justified in taking the view that the assessee would be entitled to claim deduction under section 80G of the Act in respect of the shares donated to Murlidhar Sohan Lal Foundation Society, Kanpur. The question is accordingly answered in the negative, i.e., in favour of the Revenue and against the assessee.
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