https://www.taxtmi.com/caselaws?id=196957 The court dismissed the appeal in favor of the assessee, citing the insertion of Section 115(BBC) after the relevant assessment year, rendering the issue of anonymous donations irrelevant. The court upheld the principle of res judicata, referencing a previous judgment in favor of the assessee on similar issues. It found that the ITAT's decision to delete corpus donations was consistent with previous rulings, as the identity, genuineness, and creditworthiness of donors had been adequately addressed. The court ruled in favor of the assessee, dismissing the appeal for lacking merit. en-us Tue, 06 Sep 2016 00:00:00 +0530 Tue, 19 Dec 2017 23:18:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=196957 The court dismissed the appeal in favor of the assessee, citing the insertion of Section 115(BBC) after the relevant assessment year, rendering the issue of anonymous donations irrelevant. The court upheld the principle of res judicata, referencing a previous judgment in favor of the assessee on similar issues. It found that the ITAT's decision to delete corpus donations was consistent with previous rulings, as the identity, genuineness, and creditworthiness of donors had been adequately addressed. The court ruled in favor of the assessee, dismissing the appeal for lacking merit. Case-Laws Income Tax Tue, 06 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=196957