THE INCOME TAX OFFICER, vs. URBAN IMPROVEMENT TRUST
The appeals are allowed
C.A. No.-010577-010577 - 2018Supreme Court12 Oct 2018
Bench: HON'BLE MR. JUSTICE A.K. SIKRI
Section 10(20)Section 142(1)
80G has been
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amended so as to provide that 50% of the sum
paid by an assessee to an authority
constituted in India by or under any law
enacted either for the purpose of dealing with
and satisfying the need for housing
accommodation or for the purpose of planning,
development or improvement of cities, towns
and villages
