https://www.taxtmi.com/caselaws?id=796089 Deduction for political contributions under Section 80GGC is unavailable where the claimed payment forms part of a bogus-donation arrangement. The recipient political party had not filed statutory contribution reports from FY 2013-14 and did not meet conditions associated with exemption under Section 13A. Material concerning the party's sham donation mechanism, applied consistently with a coordinate-bench decision involving donations to the same party in the same year, showed that the contribution was not genuine. Payment through banking channels alone did not establish eligibility for the deduction. en-us Tue, 28 Jul 2026 00:00:00 +0530 Fri, 31 Jul 2026 08:27:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796089 Deduction for political contributions under Section 80GGC is unavailable where the claimed payment forms part of a bogus-donation arrangement. The recipient political party had not filed statutory contribution reports from FY 2013-14 and did not meet conditions associated with exemption under Section 13A. Material concerning the party's sham donation mechanism, applied consistently with a coordinate-bench decision involving donations to the same party in the same year, showed that the contribution was not genuine. Payment through banking channels alone did not establish eligibility for the deduction. Case-Laws Income Tax Tue, 28 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796089