https://www.taxtmi.com/caselaws?id=794679 Deduction under section 80GGC was denied where investigation material, search findings, bank-trail analysis and recorded statements indicated that the alleged political donation was part of an accommodation-entry mechanism. The ITAT held that payment through banking channels and production of donation receipts did not, by themselves, prove genuineness when the Revenue had shown layering of funds and cash returned through shell entities, and the assessee failed to rebut that material with cogent evidence. It also held that mere registration of the political party under the Representation of the People Act did not validate a non-genuine transaction for income-tax purposes. The disallowance was upheld. en-us Mon, 06 Jul 2026 00:00:00 +0530 Thu, 09 Jul 2026 08:35:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794679 Deduction under section 80GGC was denied where investigation material, search findings, bank-trail analysis and recorded statements indicated that the alleged political donation was part of an accommodation-entry mechanism. The ITAT held that payment through banking channels and production of donation receipts did not, by themselves, prove genuineness when the Revenue had shown layering of funds and cash returned through shell entities, and the assessee failed to rebut that material with cogent evidence. It also held that mere registration of the political party under the Representation of the People Act did not validate a non-genuine transaction for income-tax purposes. The disallowance was upheld. Case-Laws Income Tax Mon, 06 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794679