https://www.taxtmi.com/highlights?id=99290 The Tribunal upheld denial of deduction under section 80GGC because the donation claimed as political contribution was found to be bogus. It relied on the coordinate bench view in a similar matter involving donations to Samajwadi Party (Secular), and held that the appellate authority had correctly followed that precedent and recorded a factual finding of bogus donation. Finding no legal or factual infirmity in that conclusion, the Tribunal affirmed disallowance of the claim and dismissed the assessee's challenge. en-us Wed, 29 Apr 2026 08:16:36 +0530 Wed, 29 Apr 2026 08:16:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=99290 The Tribunal upheld denial of deduction under section 80GGC because the donation claimed as political contribution was found to be bogus. It relied on the coordinate bench view in a similar matter involving donations to Samajwadi Party (Secular), and held that the appellate authority had correctly followed that precedent and recorded a factual finding of bogus donation. Finding no legal or factual infirmity in that conclusion, the Tribunal affirmed disallowance of the claim and dismissed the assessee's challenge. Highlights Income Tax Wed, 29 Apr 2026 08:16:36 +0530 https://www.taxtmi.com/highlights?id=99290