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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Anonymous donation tax adjustment reduces taxable income by excess anonymous donations for computing income tax liability.</h1> The substituted clause (ii) of sub-section (1) provides that the amount of income-tax with which the assessee would have been chargeable shall be determined had his total income been reduced by the aggregate of anonymous donations received in excess of the amounts referred to in the relevant sub clauses of clause (i).

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