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2015 (8) TMI 1460 - HC - Income TaxEntitled for deduction u/S 80G - Held that:- No deduction was allowed in respect of any donation unless such donation is a sum of money and since the assessee made donation in the form of equipments and not as a sum of money, such deduction was not permissible in law and which came to be challenged by the assessee in appeal before the Tribunal and after perusal of the records the Tribunal arrived to a conclusion that the money was paid to the manufacturer of those machines which were installed at the SMS Hospital with the prior consent and such machines were installed to provide medical assistance to the poor people and also observed that if the money would have been paid directly to the SMS Hospital donation u/S 80G was permissible but there was a confirmation in regard to machines being installed and paid by cheque to the manufacturer and machines once installed in SMS Hospital has been counter checked by the revenue, taking note thereof and the facts which came before the Tribunal into consideration allowed the appeal of the assessee & held that he is entitled for deduction u/S 80G of the Act. - decided in favour of assessee.
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