Purposive interpretation of residential house exemption: unregistered purchase agreement alone does not defeat relief, but investment must be verified...
The Tribunal upheld denial of deduction under section 80GGC because the donation claimed as political contribution was found to be bogus. It relied on the coordinate bench view in a similar matter involving donations to Samajwadi Party (Secular), and held that the appellate authority had correctly followed that precedent and recorded a factual finding of bogus donation. Finding no legal or factual infirmity in that conclusion, the Tribunal affirmed disallowance of the claim and dismissed the assessee's challenge.
The Tribunal upheld denial of deduction under section 80GGC because the donation claimed as political contribution was found to be bogus. It relied on the coordinate bench view in a similar matter involving donations to Samajwadi Party (Secular), and held that the appellate authority had correctly followed that precedent and recorded a factual finding of bogus donation. Finding no legal or factual infirmity in that conclusion, the Tribunal affirmed disallowance of the claim and dismissed the assessee's challenge.
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