Sec. 68 couldn't apply to income credited in income & exp. a/c by Trust: ITAT

INCOME TAX : Where AO made addition to assessee's income under section 68 in respect of donation received from parties by taking a view that there were doubts about identity and genuineness of those donors, in view of fact that donation so received had already been offered as income in Income and Expenditure Account of assessee-trust, impugned addition was to be deleted

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