26 March 2009
Minor whose income is clubbed with their parent has made a donation eligible for 80G. Can his parent claim the deduction for 80 G on the basis of clubbing??
26 March 2009
This is very famous case law. CIT vs Abhay L Khatau (1986) 162 ITR 648 (Bom) If income of one person is clubbed in the hands of another person then deduction under chapter VIA ( except u/s 80U) relating to such income shall be available to the person in whose hand income has clubbed. So deduction of 80G is permissible.
CAclubindia
