https://www.taxtmi.com/highlights?id=100020 ITAT held that a deduction claimed for political donations under section 80GGC was not allowable where the donation, though made by cheque, was routed through bank accounts in a manner indicating accommodation entry transactions. Following its earlier co-ordinate Bench ruling on identical facts, the Tribunal accepted the Revenue's contention that the assessee's claim could not be sustained and restored the disallowance deleted by the lower authority. The Revenue's appeal was allowed on that basis. en-us Fri, 22 May 2026 07:06:44 +0530 Fri, 22 May 2026 07:06:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=100020 ITAT held that a deduction claimed for political donations under section 80GGC was not allowable where the donation, though made by cheque, was routed through bank accounts in a manner indicating accommodation entry transactions. Following its earlier co-ordinate Bench ruling on identical facts, the Tribunal accepted the Revenue's contention that the assessee's claim could not be sustained and restored the disallowance deleted by the lower authority. The Revenue's appeal was allowed on that basis. Highlights Income Tax Fri, 22 May 2026 07:06:44 +0530 https://www.taxtmi.com/highlights?id=100020