https://www.taxtmi.com/highlights?id=101524 Deduction for donation to a political party under section 80GGC cannot be denied on a bare accommodation-entry allegation unless there is evidence that the donation was returned to the assessee or that the assessee derived a direct benefit from a backdoor arrangement. In the absence of material showing refund of the donation, retention of commission by the party, or any direct nexus between the payment and an advantage to the assessee, the allegation by itself is insufficient to disallow the claim. The deduction was therefore allowed. en-us Thu, 09 Jul 2026 08:35:36 +0530 Thu, 09 Jul 2026 08:35:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=101524 Deduction for donation to a political party under section 80GGC cannot be denied on a bare accommodation-entry allegation unless there is evidence that the donation was returned to the assessee or that the assessee derived a direct benefit from a backdoor arrangement. In the absence of material showing refund of the donation, retention of commission by the party, or any direct nexus between the payment and an advantage to the assessee, the allegation by itself is insufficient to disallow the claim. The deduction was therefore allowed. Highlights Income Tax Thu, 09 Jul 2026 08:35:36 +0530 https://www.taxtmi.com/highlights?id=101524