No addition for Medical College Donation Based Solely on Third-Party Evidence

Rondla Pushpasena Reddy Vs ITO (ITAT Hyderabad) ITAT Hyderabad Deletes Addition for Son’s Medical College Donation – Seized Documents from Third Party Not Conclusive- No Cross-Examination, No Addition Hyderabad Tribunal considered whether seized documents found in a medical college during search could be the sole basis to tax alleged donation of ₹20.50 lakh paid for admission of assessee’s son. The case arose from a search u/s 132 in Arihant Educational Society (Medical College) where evidences showed receipt of donations over prescribed fees. College admitted undisclosed income of...