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Showing contexts for: bbc act in Sunder Deep Educational Society, New ... vs Assessee on 6 December, 2013Matching Fragments
5. Being not satisfied with the explanation, the assessee made an addition of Rs.6,50,000/- u/s 68 of the Act, treating the donation as non genuine the Ld. CIT (A) has upheld the same.
6. Similarly in the assessment year 2008-09, the Assessing Officer made addition of Rs.63,52,600/- u/s 68 read with section 115 BBC of the Act, holding the income from unexplained sources. During this year also the assessee had taken donations from different parties and tried to establish its genuineness but could not succeed even before the Ld. CIT (A) and addition of Rs.63,52,602/- has been sustained u/s 68 of the Act.