Dismissing the appeal the High Court held that  the assessee, an educational institution, could not produce sufficient material to dispel the suspicion as to donations received from companies which were not even based geographically close to the assessee and the reason to grant the donation was never properly explained, and that the addition under section 68 was justified. SLP of assessee dismissed on the ground that delay of 388 days in filing the special leave petition had not been satisfactorily explained and on the merits.(AY. 2014-15)