Donations can not be said anonymous u/s 115BBC as receiver of donation has to maintain identity of the donors to…
Section 115BBC is silent unlike section 68 which casts obligation on assessee to explain amount credited to the satisfaction of…
When details are maintained donations cannot be called anonymous u/s 115BBC merely for notices u/s 133(6) returned unserved ABCAUS Case…
Anonymous donations received by religious and charitable trust not taxable u/s 115BBC when no university/educational institutions was run by the…
Anonymous donation received by trust running Gaushala not taxable u/s 115BBC, it being a religious activity covered under the exception…