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ITAT Upholds Deletion of Additions in Anonymous Donation Case; Assessee's Records Sufficient u/s 115-BBC(3.

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....Revision u/s 263 - ‘anonymous donation’ receipts - the assessee had furnished record of the identities indicating name and address of persons making the contributions. Revenue has not been able to demonstrate further requirement by prescribed particulars, as mentioned under sub-section (3) in section 115-BBC - Order of ITAT deleting the additions sustained - HC....

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