No section 69A addition for denial of section 80G deduction   

Batuk Vithalabhai Donga Vs ITO (ITAT Rajkot) If addition under section 80U is not made under section 68 or 69, then tax cannot be imposed under section 115BBE Assessee has not challenged the additions made by the AO under section 80U and 80G of the Act, but has only challenged the computation of tax liability by the AO under section 115BBE of the Act. With respect to the first contention of the assessee that unless there is a specific finding that addition under section 80U is made under section 68 or 69 of the Act, then tax cannot be imposed under section 115BBE of the Act, we are in agreeme...