https://www.taxtmi.com/caselaws?id=795415 Deduction for a political contribution under Section 80GGC requires proof that the donation is genuine; banking payment and a receipt alone are insufficient where search material, statutory defaults of the recipient entity, surrounding circumstances, and human probabilities indicate accommodation entries. The claimant must rebut credible Revenue material through independent evidence, including a credible explanation for the contribution. The deduction was therefore disallowed. Denial of cross-examination did not breach natural justice because the assessee knew the allegations, had an opportunity to respond, and the disallowance rested on cumulative material rather than an isolated statement. Consequential statutory interest remains subject to lawful computation. en-us Wed, 17 Jun 2026 00:00:00 +0530 Wed, 22 Jul 2026 08:48:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795415 Deduction for a political contribution under Section 80GGC requires proof that the donation is genuine; banking payment and a receipt alone are insufficient where search material, statutory defaults of the recipient entity, surrounding circumstances, and human probabilities indicate accommodation entries. The claimant must rebut credible Revenue material through independent evidence, including a credible explanation for the contribution. The deduction was therefore disallowed. Denial of cross-examination did not breach natural justice because the assessee knew the allegations, had an opportunity to respond, and the disallowance rested on cumulative material rather than an isolated statement. Consequential statutory interest remains subject to lawful computation. Case-Laws Income Tax Wed, 17 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795415