https://www.taxtmi.com/caselaws?id=795934 Bogus donation receipts, return of purported donations to contributors, and facilitation of improper deductions supported an addition representing income from the receipt-facilitation arrangement rather than the full donation amounts. Concurrent factual findings on these matters were not open to interference in an appeal confined to questions of law. The political party's accounts did not show a true and correct position, and mandatory Election Commission reports were improperly filed or not filed; it was therefore disentitled to exemption under Section 13A. The additions and denial of the political-party exemption were sustained. en-us Mon, 13 Jul 2026 00:00:00 +0530 Wed, 29 Jul 2026 08:21:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795934 Bogus donation receipts, return of purported donations to contributors, and facilitation of improper deductions supported an addition representing income from the receipt-facilitation arrangement rather than the full donation amounts. Concurrent factual findings on these matters were not open to interference in an appeal confined to questions of law. The political party's accounts did not show a true and correct position, and mandatory Election Commission reports were improperly filed or not filed; it was therefore disentitled to exemption under Section 13A. The additions and denial of the political-party exemption were sustained. Case-Laws Income Tax Mon, 13 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795934