Surrendered and taxed donations explain trust's fund source, preventing section 69C additions for unexplained expenses.

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Full Text of the Document

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....When the same amount has been surrendered and taxed in the hands of donor then the source of the funds which were used for expenditure as to held as explained in the hands of donee assessee trust and provisions of section 69C cannot be invoked for making addition on account explained expenditure - AT....