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Income Tax - Highlights / Catch Notes

Home Highlights December 2020 Year 2020 This

Exemption u/s 11 - AO in this case without looking into this ...

Income Tax

December 5, 2020

Exemption u/s 11 - AO in this case without looking into this issue, straightaway treated as the donation income of assessee. AO has failed to carryout necessary enquiry with regard to sources from which such donors have donated the amount to the present assessee and are unable to comment on this aspect. - Benefit of exemption cannot be denied - AT

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