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Commissioner of Income Tax (Appeals) Unjustly Rejects Additional Evidence for Section 68 Corpus Donation Validation.

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....Addition u/s 68 - Corpus donation - To strengthen the claim of the assessee regarding the genuineness of the corpus donation further documents like bank statement of the donor and ITR of donor were filed as additional evidence which had not been admitted by the CIT (A). This stand of CIT (A) was without any cogent reason. - AT....

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