advertising the space on
BBC.Com website and marketing supporting services
to BBC.WC for sale of stock footage and BBC archives
in India ... BBC World Wide Media Pvt Ltd., Mumbai
-5-
collection in charge made on behalf of BBC.WL
against advertising sale of BBC entertainment channel
donations
invoking the provision of section 115 BBC of the Act. This issue shall be
discussed when dealing with the Cross Objection by the assessee ... aggrieved with the invoking of the provisions of
section 115 BBC of the Act, the assessee filed the Cross Objection before
us.
6. In connection
anonymous donation u/s 115 BBC
of the Act.
5. The ld. CIT(A) confirmed the above action of the CIT(A).
6. Before ... support of the donations,
as required u/s 115 BBC of the Act. Attention has been invited to the
provisions of section 115 BBC
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
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
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
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
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
donations invoking the provision of section 115 BBC of the Act. This
Page 14 of 18
ITA No 146 of 2022 Ravi Rishi Educational Society ... aggrieved with the invoking of the
provisions of section 115 BBC of the Act, the assessee filed the
Cross Objection before us.
6. In connection
