https://www.taxtmi.com/caselaws?id=462937 The ITAT Ahmedabad set aside the disallowance of donations claimed under section 80GGC due to incomplete bank statement evidence and failure to establish receipt of donations by political parties. The matter was remitted to the AO for fresh examination after proper inquiry with the political parties and opportunity to the assessee. Additionally, the tribunal directed the AO to reconsider the claim for double taxation relief under section 90, which was overlooked by lower authorities, allowing the assessee to substantiate the claim afresh. en-us Fri, 17 Jan 2020 00:00:00 +0530 Fri, 25 Jul 2025 18:57:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462937 The ITAT Ahmedabad set aside the disallowance of donations claimed under section 80GGC due to incomplete bank statement evidence and failure to establish receipt of donations by political parties. The matter was remitted to the AO for fresh examination after proper inquiry with the political parties and opportunity to the assessee. Additionally, the tribunal directed the AO to reconsider the claim for double taxation relief under section 90, which was overlooked by lower authorities, allowing the assessee to substantiate the claim afresh. Case-Laws Income Tax Fri, 17 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462937