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Income Tax - Highlights / Catch Notes

Home Highlights January 2019 Year 2019 This

Addition of donations as anonymous donation u/s 115BBC - since ...

Case Laws     Income Tax

January 9, 2019

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. - Further, the same does not fall in the mischief of section 115BBC because as per sub section (3), anonymous donations are those donations for which no details of the donors are maintained by the assessee.

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