https://www.taxtmi.com/caselaws?id=792498 Deduction claimed under section 80GGC for donations to political parties was disallowed because the receipts were treated as part of an accommodation entry arrangement. The record showed that funds were routed through bank accounts and returned, and no fresh material was produced to rebut the findings of the lower authorities. In the absence of evidence proving the genuineness of the donation, the deduction was not able, and the disallowance was upheld. en-us Mon, 27 Apr 2026 00:00:00 +0530 Fri, 29 May 2026 08:59:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792498 Deduction claimed under section 80GGC for donations to political parties was disallowed because the receipts were treated as part of an accommodation entry arrangement. The record showed that funds were routed through bank accounts and returned, and no fresh material was produced to rebut the findings of the lower authorities. In the absence of evidence proving the genuineness of the donation, the deduction was not able, and the disallowance was upheld. Case-Laws Income Tax Mon, 27 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792498