https://www.taxtmi.com/caselaws?id=469886 Deduction under section 80GGC was held allowable where the assessee proved payment of political donation by banking channels and produced reliable supporting evidence, including the receipt, PAN of the registered political party, its registration details, return for the year, email confirmation, and bank entries matching the payment. The recipient party's omission to reflect the donation in its own return did not, by itself, justify denial of the donor's deduction. The decisive point was proof of actual donation to a registered political party, not the recipient's later accounting treatment. en-us Wed, 08 May 2024 00:00:00 +0530 Wed, 08 Jul 2026 13:01:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469886 Deduction under section 80GGC was held allowable where the assessee proved payment of political donation by banking channels and produced reliable supporting evidence, including the receipt, PAN of the registered political party, its registration details, return for the year, email confirmation, and bank entries matching the payment. The recipient party's omission to reflect the donation in its own return did not, by itself, justify denial of the donor's deduction. The decisive point was proof of actual donation to a registered political party, not the recipient's later accounting treatment. Case-Laws Income Tax Wed, 08 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469886