https://www.taxtmi.com/caselaws?id=398843 The appeal was filed challenging the application of Rule 46A and the dismissal of the appeal by the CIT(A). The Tribunal directed the CIT(A) to reconsider the issues, including treating voluntary contributions as anonymous donations and calculating income under sections 11 and 12 of the Act. The appellant's lack of explanation led to the addition of income under section 2(24)(iia), but the Tribunal allowed for a fresh decision based on the details submitted. The judgment emphasizes the importance of providing detailed evidence during proceedings and the need for thorough examination by tax authorities before making decisions. en-us Tue, 22 Sep 2020 00:00:00 +0530 Mon, 05 Oct 2020 08:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398843 The appeal was filed challenging the application of Rule 46A and the dismissal of the appeal by the CIT(A). The Tribunal directed the CIT(A) to reconsider the issues, including treating voluntary contributions as anonymous donations and calculating income under sections 11 and 12 of the Act. The appellant's lack of explanation led to the addition of income under section 2(24)(iia), but the Tribunal allowed for a fresh decision based on the details submitted. The judgment emphasizes the importance of providing detailed evidence during proceedings and the need for thorough examination by tax authorities before making decisions. Case-Laws Income Tax Tue, 22 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398843