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1994 (11) TMI 100 - HC - Income TaxExtract: .......tances. Where the law is clear and unambiguous, we cannot act contrary to it with a view to giving benefit to an assessee who has donated for a charitable purpose. In view of the above, we answer the question referred to us in the negative and in favour of the Revenue. In the facts and circumstances of the case, there shall be no order as to costs.
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