https://www.taxtmi.com/caselaws?id=373239 The ITAT allowed the appeal of the assessee, directing the AO to delete the additions made to the assessee's income. The donations were not treated as anonymous under Section 115BBC as the assessee maintained records of donor details. Additionally, the ITAT ruled in favor of the assessee regarding the addition of depreciation to income, stating that depreciation was not claimed as an application of income. Therefore, both additions were deleted, and the appeal was allowed. en-us Mon, 07 Jan 2019 00:00:00 +0530 Wed, 09 Jan 2019 08:24:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373239 The ITAT allowed the appeal of the assessee, directing the AO to delete the additions made to the assessee's income. The donations were not treated as anonymous under Section 115BBC as the assessee maintained records of donor details. Additionally, the ITAT ruled in favor of the assessee regarding the addition of depreciation to income, stating that depreciation was not claimed as an application of income. Therefore, both additions were deleted, and the appeal was allowed. Case-Laws Income Tax Mon, 07 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373239