1983 (6) TMI 204

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... <![endif]--><!--[if gte mso 9]> .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... o-ascii-theme-font:minor-latin; mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin; mso-fareast-language:EN-US;} <![endif]--> G T Nanavati, J G T Nanavati JUDGMENT G. T. NANAVATI, J. : The Tribunal has referred the following question under s. 256(1) of the IT Act, 1961 to this Court for its opinion : Whether the Tribunal, on the facts and the circumst .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... estated question to this Court. 5. The question whether donation in kind is also entitled to the relief under s. 80G is now concluded by the decision of the Supreme Court in H. H. Sri Rama Verma vs. CIT (1991) 187 ITR 308 (SC), wherein it has been held that the expression any sums paid by the assessee refers to the amount of money paid by the assessee as donation. Therefore, for the purposes of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X