https://www.taxtmi.com/highlights?id=70876 Addition of cash donations as ‘Anonymous’ u/s 115BBC - onus to proof - The plea of the appellant that the clerk in the first instance submitted the incorrect list as the original list was maintained in a language other than english hence certain errors were crept-in which has been rectified before the first appellate proceedings by bringing on record new list of correct donors failed to inspire any confidence to us, thus deserves to be rejected - Thus all cash donation transactions are sham, a make believe story, a device adopted created to sleeve undisclosed income through anonymous donations - Additions and tax liability confirmed - AT en-us Thu, 13 Jul 2023 12:35:39 +0530 Thu, 13 Jul 2023 14:59:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=70876 Addition of cash donations as ‘Anonymous’ u/s 115BBC - onus to proof - The plea of the appellant that the clerk in the first instance submitted the incorrect list as the original list was maintained in a language other than english hence certain errors were crept-in which has been rectified before the first appellate proceedings by bringing on record new list of correct donors failed to inspire any confidence to us, thus deserves to be rejected - Thus all cash donation transactions are sham, a make believe story, a device adopted created to sleeve undisclosed income through anonymous donations - Additions and tax liability confirmed - AT Highlights Income Tax Thu, 13 Jul 2023 12:35:39 +0530 https://www.taxtmi.com/highlights?id=70876