Upper Ganges Sugar Mills Ltd., Appellants v. Commissioner of Income-tax, Calcutta, Respondent.

S.P. BHARUCHA AND V.N. KHARE, JJ.

Donations made to Charitable Trust – Trust deed of trust in question permitting trustees to support prayer halls and places of worship - It sets out purpose of religious nature - Donations made by assessee to said trust - Fall outside scope of Section 80-G - Thus cannot be deducted. (Source: AIR 1997 Supreme Court 3121)