Onus on Revenue to prove Assessee Paid Donation to College in Cash

Shri Sulekh Chand Singhal Vs ACIT (ITAT Delhi)

The issue under consideration is whether the addition made by AO merely based on the statement recorded under section 132(4) of the I.T. Act is justified in law?

In the present case, the entire addition is based on the statement made by Dr. P. Mahalingam which were recorded under Please become a Premium member. If you are already a Premium member, login here to access the full content.