https://www.taxtmi.com/caselaws?id=786481 Deduction for donations to political parties under Section 80GGC cannot be rejected solely on generalized or third party search findings; revenue must produce primary, transaction specific evidence proving a direct nexus or refund/benefit to the particular donor, and absent such evidence the disallowance is deleted. Separately, a penalty imposed under Section 270A cannot be sustained where the underlying quantum addition has been deleted, because removal of the addition eliminates the foundation for a consequential penalty. Both the donation disallowance and the penalty were therefore set aside, restoring the claimed deduction and quashing the penalty. en-us Fri, 06 Feb 2026 00:00:00 +0530 Fri, 13 Feb 2026 09:18:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786481 Deduction for donations to political parties under Section 80GGC cannot be rejected solely on generalized or third party search findings; revenue must produce primary, transaction specific evidence proving a direct nexus or refund/benefit to the particular donor, and absent such evidence the disallowance is deleted. Separately, a penalty imposed under Section 270A cannot be sustained where the underlying quantum addition has been deleted, because removal of the addition eliminates the foundation for a consequential penalty. Both the donation disallowance and the penalty were therefore set aside, restoring the claimed deduction and quashing the penalty. Case-Laws Income Tax Fri, 06 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786481