https://www.taxtmi.com/caselaws?id=794656 Deduction for a political-party donation under section 80GGC cannot be disallowed solely because the recipient party is alleged to have provided bogus accommodation entries. The available facts did not establish that the party charged commission, refunded the donation, or conferred any direct benefit on the assessee. Applying parity with a coordinate-bench ruling, the disallowance was not sustainable and the deduction was allowed. 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 for a political-party donation under section 80GGC cannot be disallowed solely because the recipient party is alleged to have provided bogus accommodation entries. The available facts did not establish that the party charged commission, refunded the donation, or conferred any direct benefit on the assessee. Applying parity with a coordinate-bench ruling, the disallowance was not sustainable and the deduction was allowed. Case-Laws Income Tax Tue, 02 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794656