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Income Tax - Highlights / Catch Notes

Home Highlights January 2014 Year 2014 This

Unexplained cash credit in form of corpus donation - During ...

Income Tax

January 3, 2014

Unexplained cash credit in form of corpus donation - During remand proceedings, four donation receipt books were produced which were newly bound and freshly written - additions confirmed - HC

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  1. Section 115BBC - Anonymous Donations - Confirmation obtained from donors during the course of remand proceedings, therefore, impugned donations are no more anonymous in nature.

  2. Unexplained cash credit - the balance cash was appearing in the books, itself is sufficient evidence to show that it stood explained - AT

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