https://www.taxtmi.com/caselaws?id=794656 Deduction under section 80GGC for a donation to a political party cannot be disallowed merely because the party is alleged to have provided bogus accommodation entries. In the absence of material showing refund of the donation, receipt of commission, or any direct nexus between the alleged tainted party and a benefit to the assessee, the adverse disallowance is not sustainable. The note applies parity with a coordinate bench view and treats the allegation alone as insufficient to deny the deduction. en-us Tue, 02 Jun 2026 00:00:00 +0530 Thu, 09 Jul 2026 08:35:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794656 Deduction under section 80GGC for a donation to a political party cannot be disallowed merely because the party is alleged to have provided bogus accommodation entries. In the absence of material showing refund of the donation, receipt of commission, or any direct nexus between the alleged tainted party and a benefit to the assessee, the adverse disallowance is not sustainable. The note applies parity with a coordinate bench view and treats the allegation alone as insufficient to deny the deduction. Case-Laws Income Tax Tue, 02 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794656