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1982 (10) TMI 61 - ITAT BOMBAY-DExtract: ....... ITR 192. Hence, we agree with the Commissioner (Appeals) that the assessee was entitled to relief under section 80G on the donation made in kind in the year under consideration, if the other conditions stated in that section are satisfied. We, therefore, uphold the direction of the Commissioner (Appeals). 7. In the result, the appeal is dismissed.
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