- (1.) Delay in filing Special Leave Petition No. 3792 of 1979 is condoned.
(2.) The short point raised in this appeal at the instance of the asses-see arises out of a reference made of the following question : "Whether on the facts and circumstances of the case the tribunal was correct in law in holding that relief under Section 80-G is admissible in respect of donations in kind also. "the High court having negatived the stand of the assessee, the assessee with special leave is in appeal before us. The question that arises here directly arose in the case of H. H. Sri. Rama Verma v. commissioner OF INCOME TAX and this court has taken the view that donation in kind is not covered under Section 80-G of the Act. Apart from the fact that we are bound by the judgment weare also of the same view as taken by the three Judge bench. This appeal is accordingly dismissed. Since the dismissal is on the authority of a case, judgment of which was delivered after the appeal was carried in this court, parties are directed to bear their own costs.
(3.) Special leave petitions are also dismissed.;