https://www.taxtmi.com/highlights?id=98286 ITAT sustained disallowance of deduction under section 80GGC where political donations were found to be routed as accommodation entries through layered banking transactions and the assessee produced no fresh material to rebut the lower authorities' findings; the claim was therefore treated as lacking merit. It also upheld disallowance under section 80C because the aggregate deduction claimed had already exceeded the statutory ceiling, leaving no basis to interfere with the appellate order. en-us Wed, 01 Apr 2026 07:51:09 +0530 Wed, 01 Apr 2026 07:51:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=98286 ITAT sustained disallowance of deduction under section 80GGC where political donations were found to be routed as accommodation entries through layered banking transactions and the assessee produced no fresh material to rebut the lower authorities' findings; the claim was therefore treated as lacking merit. It also upheld disallowance under section 80C because the aggregate deduction claimed had already exceeded the statutory ceiling, leaving no basis to interfere with the appellate order. Highlights Income Tax Wed, 01 Apr 2026 07:51:09 +0530 https://www.taxtmi.com/highlights?id=98286