1982 (2) TMI 84 - AT - Income Tax

Summary

The appeal related to the assessment year 1975-76 filed by the assessee against the order of Commissioner (Appeals). The dispute was regarding the claim for deduction under section 80G of the Income-tax Act, 1961. The appeal was partly allowed, but the claim for deduction of donations under section 80G prior to the deduction under section 80J was rejected. The Tribunal upheld the decision of the Commissioner (Appeals).