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Income Tax - Highlights / Catch Notes

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Assessment of trust - anonymous donations made u/s 115BBC - AO ...

Income Tax

May 6, 2023

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 leading to the conclusion that the donations in question were anonymous. - CIT(A) rightly deleted the additions - AT

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