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    <title>Assessing Officer Reclassifies Agricultural Income as Other Sources; Does Not Imply Insufficient Funds for Donations.</title>
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    <description>Source of making donations - AO merely changed the head of income from ‘agricultural income’ to ‘income from other sources’. By changing the head of income alone, it cannot be said that the assessee was not having sufficient source of funds for making donations. - AT</description>
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      <description>Source of making donations - AO merely changed the head of income from ‘agricultural income’ to ‘income from other sources’. By changing the head of income alone, it cannot be said that the assessee was not having sufficient source of funds for making donations. - AT</description>
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