https://www.taxtmi.com/caselaws?id=788956 ITAT Ahmedabad held that a deduction under Section 80GGC could not be allowed where the political donation formed part of an accommodation-entry pattern and no fresh material rebutted the lower authorities' factual finding that the payment lacked genuineness; the disallowance was therefore sustained. It further upheld the Section 80C disallowance because the claimed amount exceeded the statutory ceiling of Rs. 1,50,000 and no basis was shown to disturb the computation. The additions and disallowances made by the lower authorities were thus maintained in full. en-us Wed, 18 Feb 2026 00:00:00 +0530 Wed, 01 Apr 2026 07:51:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788956 ITAT Ahmedabad held that a deduction under Section 80GGC could not be allowed where the political donation formed part of an accommodation-entry pattern and no fresh material rebutted the lower authorities' factual finding that the payment lacked genuineness; the disallowance was therefore sustained. It further upheld the Section 80C disallowance because the claimed amount exceeded the statutory ceiling of Rs. 1,50,000 and no basis was shown to disturb the computation. The additions and disallowances made by the lower authorities were thus maintained in full. Case-Laws Income Tax Wed, 18 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788956