https://www.taxtmi.com/caselaws?id=786409 Deduction under section 80GGC for a political donation was challenged on grounds that the recipient party participated in providing accommodation entries; the Assessing Officer alleged the donation was bogus but produced no evidence showing commission or money returned to the donor. The onus to substantiate the deduction remained on the revenue to establish a direct nexus between the donation and any benefit to the assessee; absent such proof and with the appellate authority having deleted the addition, the decision went against the revenue and the deduction claim stood unproven for disallowance. en-us Thu, 05 Feb 2026 00:00:00 +0530 Wed, 08 Jul 2026 15:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786409 Deduction under section 80GGC for a political donation was challenged on grounds that the recipient party participated in providing accommodation entries; the Assessing Officer alleged the donation was bogus but produced no evidence showing commission or money returned to the donor. The onus to substantiate the deduction remained on the revenue to establish a direct nexus between the donation and any benefit to the assessee; absent such proof and with the appellate authority having deleted the addition, the decision went against the revenue and the deduction claim stood unproven for disallowance. Case-Laws Income Tax Thu, 05 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786409