https://www.taxtmi.com/caselaws?id=771119 ITAT Ahmedabad denied deduction under section 80GGC for political party donations. The AO established that political parties' bank accounts were used by accommodation entry providers for money laundering. Donations made by cheques were layered through multiple bank accounts and cash was returned to the assessee. The tribunal found systematic financial maneuvering involving transfer of funds through various entities to legitimize illicit money and evade taxes. The assessee failed to provide fresh supporting materials, resulting in dismissal of the appeal for lack of merit. en-us Wed, 30 Apr 2025 00:00:00 +0530 Thu, 21 May 2026 10:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771119 ITAT Ahmedabad denied deduction under section 80GGC for political party donations. The AO established that political parties' bank accounts were used by accommodation entry providers for money laundering. Donations made by cheques were layered through multiple bank accounts and cash was returned to the assessee. The tribunal found systematic financial maneuvering involving transfer of funds through various entities to legitimize illicit money and evade taxes. The assessee failed to provide fresh supporting materials, resulting in dismissal of the appeal for lack of merit. Case-Laws Income Tax Wed, 30 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771119