Introducing the βIn Favour Ofβ filter in Case Laws.
- βοΈ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- π Narrow down results with higher precision
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Introducing the βIn Favour Ofβ filter in Case Laws.
Try it now in Case Laws β


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Trust: additions as anonymous donations u/s 115BBC rejected - AO doubted genuineness of donors without substantiating evidence. Assessee provided complete donor details including identity proofs. Some donors confirmed donations. AO denied opportunity to produce donors. Donations not anonymous as donor identities maintained. Assessee discharged onus. AO erred in invoking Section 115BBC without following due process. CIT(A) rightly deleted additions.