1987 (4) TMI 94 - AT - Income Tax

Summary

The appeal by the revenue against the order of the Commissioner (Appeals) allowing deduction under s. 80G was allowed by the Appellate Tribunal ITAT BANGALORE. The Tribunal held that the deduction should not exceed 10% of the total income, as per the amended law. The appeal was allowed, reversing the Commissioner (Appeals) decision and restoring the Income-tax Officer's order.