1987 (4) TMI 94

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... owing the deduction under s. 80G as claimed by the assessee in computing the total income for the assessment year 1981-82 corresponding to the previous year ended 31-12-1980. The assessee had made donation of Rs. 1,06,000. The total income of the assessee had been determined at Rs. 8,02,178. The Income-tax Officer granted a deduction of only Rs. 40,109 being 50% of 10% of the total income. On appe .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... computing the deduction. The memorandum explaining this change clearly indicates that the amendment was brought to get over the decision of the Andhra Pradesh High Court and makes the intention clear that it is the donations that should not exceed 10% of the total income and not the amount of deduction. In view of this statutory change, it is clear that the computation made by the Income-tax Offic .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X