https://www.taxtmi.com/highlights?id=58683 Exemption u/s.10(23) denied - anonymous donations received by any assessee or entity u/s.115BBC - without verifying the documents and objectively selecting some entries and leaving aside the other entries and documentary evidence even without verifying the actual receipt of donation from the so-called donors, if the revenue authorities proceeds to make any addition treating the same as anonymous u/s.115BBC of the Act, then have no hesitation to hold that the addition made is without any basis and keeping aside the sound principles of tax jurisprudence, the same cannot be held as sustainable - AT en-us Wed, 07 Jul 2021 16:29:05 +0530 Wed, 07 Jul 2021 16:29:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=58683 Exemption u/s.10(23) denied - anonymous donations received by any assessee or entity u/s.115BBC - without verifying the documents and objectively selecting some entries and leaving aside the other entries and documentary evidence even without verifying the actual receipt of donation from the so-called donors, if the revenue authorities proceeds to make any addition treating the same as anonymous u/s.115BBC of the Act, then have no hesitation to hold that the addition made is without any basis and keeping aside the sound principles of tax jurisprudence, the same cannot be held as sustainable - AT Highlights Income Tax Wed, 07 Jul 2021 16:29:05 +0530 https://www.taxtmi.com/highlights?id=58683