https://www.taxtmi.com/caselaws?id=794385 Corpus donations received by a registered charitable society, when shown in the books with banking evidence, confirmations and other supporting material, could not be taxed as unexplained cash credits under section 68 merely on general suspicion about the donors; the Tribunal held the addition unsustainable and deleted it. The rectification enhancing the addition under section 154 was treated as a valid arithmetical correction and was not found to involve any debatable issue requiring interference. The assessee therefore succeeded on the main addition, while the rectification was upheld. en-us Fri, 22 May 2026 00:00:00 +0530 Sat, 04 Jul 2026 08:15:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794385 Corpus donations received by a registered charitable society, when shown in the books with banking evidence, confirmations and other supporting material, could not be taxed as unexplained cash credits under section 68 merely on general suspicion about the donors; the Tribunal held the addition unsustainable and deleted it. The rectification enhancing the addition under section 154 was treated as a valid arithmetical correction and was not found to involve any debatable issue requiring interference. The assessee therefore succeeded on the main addition, while the rectification was upheld. Case-Laws Income Tax Fri, 22 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794385