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Income Tax - Highlights / Catch Notes

Home Highlights April 2017 Year 2017 This

Source of making donations - AO merely changed the head of ...

Case Laws     Income Tax

April 24, 2017

Source of making donations - AO merely changed the head of income from ‘agricultural income’ to ‘income from other sources’. By changing the head of income alone, it cannot be said that the assessee was not having sufficient source of funds for making donations. - AT

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