Assessee Fails to Provide Donation Details; Anonymous Donations Taxable u/s 115BBC(1), CIT(A) to Re-evaluate Case.

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....Anonymous donations to be taxed under section 115BBC(1) - We find that Assessing Officer had called for the details of donations received by the assessee, which the assessee failed to give - CIT(A) directed to re-adjudicate the issue - AT....