https://www.taxtmi.com/caselaws?id=792054 A deduction claimed under section 80GGC for donations to political parties may be denied where surrounding material indicates an accommodation-entry arrangement rather than a genuine contribution. The text notes that the issue was already covered by a prior coordinate bench decision on identical facts, and the assessee produced no fresh evidence to distinguish that view. In those circumstances, the existing finding that such routed donations were not eligible for deduction was followed, and the disallowance was sustained. en-us Thu, 07 May 2026 00:00:00 +0530 Thu, 21 May 2026 12:02:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792054 A deduction claimed under section 80GGC for donations to political parties may be denied where surrounding material indicates an accommodation-entry arrangement rather than a genuine contribution. The text notes that the issue was already covered by a prior coordinate bench decision on identical facts, and the assessee produced no fresh evidence to distinguish that view. In those circumstances, the existing finding that such routed donations were not eligible for deduction was followed, and the disallowance was sustained. Case-Laws Income Tax Thu, 07 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792054