https://www.taxtmi.com/caselaws?id=790717 A deduction claimed under section 80GGC for donation to a political party was disallowed where search material and recorded statements showed a bogus donation scam. The transaction was found to be routed through banking channels, layered through intermediary entities, and returned in cash after commission, indicating a sham accommodation entry rather than a genuine political contribution. On that factual foundation, the appellate forum held that the assessee's claim could not survive because the underlying donation was non-genuine, and the disallowance was upheld. en-us Mon, 27 Apr 2026 00:00:00 +0530 Wed, 29 Apr 2026 08:16:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790717 A deduction claimed under section 80GGC for donation to a political party was disallowed where search material and recorded statements showed a bogus donation scam. The transaction was found to be routed through banking channels, layered through intermediary entities, and returned in cash after commission, indicating a sham accommodation entry rather than a genuine political contribution. On that factual foundation, the appellate forum held that the assessee's claim could not survive because the underlying donation was non-genuine, and the disallowance was upheld. Case-Laws Income Tax Mon, 27 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790717