https://www.taxtmi.com/highlights?id=102247 A political contribution deduction under section 80GGC was unavailable where the recipient political party had not filed contribution reports since FY 2013-14 and therefore did not satisfy the conditions for exemption under section 13A in the relevant year. The note states that, following a co-ordinate Bench decision involving donations to the same party in the same year, a donation made through banking channels did not qualify for deduction. The claimed deduction was disallowed and the assessee's appeal was dismissed. en-us Fri, 31 Jul 2026 12:57:07 +0530 Fri, 31 Jul 2026 12:57:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=102247 A political contribution deduction under section 80GGC was unavailable where the recipient political party had not filed contribution reports since FY 2013-14 and therefore did not satisfy the conditions for exemption under section 13A in the relevant year. The note states that, following a co-ordinate Bench decision involving donations to the same party in the same year, a donation made through banking channels did not qualify for deduction. The claimed deduction was disallowed and the assessee's appeal was dismissed. Highlights Income Tax Fri, 31 Jul 2026 12:57:07 +0530 https://www.taxtmi.com/highlights?id=102247