Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights December 2012 Year 2012 This

Addition on account of anonymous donation u/s 115BBC - Assessee ...

Income Tax

December 15, 2012

Addition on account of anonymous donation u/s 115BBC - Assessee is a charitable trust in maintaining gaushalas and veterinary hospital for treatment of wounded and sick animals and birds - issue decided in favor of assessee - AT

View Source

 


 

You may also like:

  1. Assessment of trust - addition made u/s 115BBC on account of anonymous donations - The ITAT held that the addition made by the AO was not in accordance with the...

  2. Addition u/s 68 or 115BBC - The anonymous donations will not be covered if donations received by any trust or institution created or established wholly for religious...

  3. Levy of tax on Anonymous donation u/s 115BBC - Section 68 has no application in the instant case because the assessee has disclosed the donation as its income and...

  4. Exemption u/s 11 - taxability of anonymous donation u/s 115BBC - CBDT not yet prescribed particulars which is required to be maintained by the assessee trust - it is...

  5. Exemption u/s.10(23) denied - anonymous donations received by any assessee or entity u/s.115BBC - without verifying the documents and objectively selecting some entries...

  6. Revision u/s 263 by CIT - taxation being anonymous donation received in cash u/s 115BBC - According to the provisions of Section 115BBC, on anonymous donation tax is...

  7. Assessment of trust - Anonymous donations - CIT(A) in his order has noted that the Trust is totally religious charitable trust, hence, the provision of section 115BBC(1)...

  8. Addition of donations as anonymous donation u/s 115BBC - since the donations were duly treated as income by the assessee, section 68 could not have been invoked. -...

  9. Addition u/s 68 - anonymous donations u/s 115BBC - the action of the A.O. to treat the deposits under reference as anonymous donations u/s 115BBC is completely unlawful...

  10. Donations in golaks - AO proposed to tax the anonymous donations - The Legislature intended to tax the unaccounted money or black money which was brought in the books of...

  11. Exemption u/s.11(1)(d) - Assessment of trust - corpus donations - anonymous donations and taxing the same u/s.115BBC - Going with the prescription of section 115BBC...

  12. Assessment of trust - anonymous donations made u/s 115BBC - AO had conducted due verifications and enquiry at his end but has failed to point out anything constructive...

  13. Assessment of trust - ‘anonymous donation' - AO despite having the information could not show that, the donors are not existing or the assets are not existing. It is...

  14. Addition of cash donations as ‘Anonymous’ u/s 115BBC - onus to proof - The plea of the appellant that the clerk in the first instance submitted the incorrect list as the...

  15. Anonymous donation - The ITRs and the letters from the donors stating that the donation has been given for the trust for conference, and towards the corpus fund. Hence,...

 

Quick Updates:Latest Updates