This appeal has arisen out of eviction suit under the
BBC Act.
The appellants and the respondents stand
unrepresented even today even after repeated calls
assessee.
7. The assessee has entered into an agreement with BBC worldwide
Ltd to act as an exclusive agent for marketing and distribution of
BBC ... March 2001 entered into between BBC worldwide and BBC
worldwide (India) private limited. According to that agreement,
assessee shall act as BBC worldwide
anonymous donation by invoking the provisions of section 115
BBC of the Act without appreciating that the appellant's case falls under the
provisions ... section [2] of section 115 BBC of the Act, and consequently no
additions could have been made under section 115 BBC of the Act
voluntary
contribution are liable to be taxed u/s 115 BBC of 1961 Act as
anonymous donations. The A.O. after going through the object ... donors and the AO invoked
provisions of section 115 BBC of the Act and denied exemption to
the assessee u/s 11 of 1961 Act
invoking the
provisions of section 68 and section 115 BBC of the Act.
2. On the facts and in the circumstances of the case ... invoking the provisions of
section 68 and section 115 BBC of the Act on account of
donations for which creditworthiness/genuineness was not
proved
voluntary
contribution are liable to be taxed u/s 115 BBC of 1961 Act as anonymous
donations. The A.O. after going through the object ... donors and
the AO invoked provisions of section 115 BBC of the Act and denied
exemption to the assessee u/s 11 of 1961 Act
save their own skin as both of them have been functioning as acting
President and Chairman of AIFACS since 15.12.1999 and claimed ignorance
about ... form of hire maintenance charges. It was
alleged that BBC acted on false representation of S.S. Bhagat who was not
authorized to entrust maintenance
marketing agreement with
BBC Worldwide (India) Pvt. Ltd. Airtime sales and marketing
agreement between the BBC Worldwide and BBC Worldwide (India ... assignment of
rights of BBC Worldwide Ltd. in favour of the petitioner. Consequently,
BBC Worldwide (India) Pvt. Ltd. started acting as an agent
voluntary
contribution are liable to be taxed u/s 115 BBC of 1961 Act as
anonymous donations. The AO. after going through the object clauses ... donors and the AO invoked provisions of section 115
BBC of the Act and denied exemption to the assessee u/s 11 of 1961
Act
taxation of gross
anonymous donations under section 115 BBC of the Income tax act 1961 which
formed part of the computation of taxable total income ... relates to taxation of gross anonymous donations
under section 115 BBC of the Act. A common order is passed disposing both writ
petitions
