https://www.taxtmi.com/caselaws?id=171373 The Tribunal dismissed the Revenue's appeals and allowed the assessee's appeals, confirming that the additions under Sections 68 and 69 were not sustainable. It was held that once a particular credit or donation is declared by the assessee, it cannot be added again under Section 68. The Tribunal also ruled that the D.V.O.'s report could not be used for making additions under Section 69 without rejecting the books of account. Additionally, the Tribunal found that the donations were not anonymous under Section 115BBC, as donor details were maintained, leading to the deletion of the additions under Section 68 for both assessment years. en-us Tue, 07 Jan 2014 00:00:00 +0530 Sat, 26 Sep 2015 10:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171373 The Tribunal dismissed the Revenue's appeals and allowed the assessee's appeals, confirming that the additions under Sections 68 and 69 were not sustainable. It was held that once a particular credit or donation is declared by the assessee, it cannot be added again under Section 68. The Tribunal also ruled that the D.V.O.'s report could not be used for making additions under Section 69 without rejecting the books of account. Additionally, the Tribunal found that the donations were not anonymous under Section 115BBC, as donor details were maintained, leading to the deletion of the additions under Section 68 for both assessment years. Case-Laws Income Tax Tue, 07 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171373