https://www.taxtmi.com/caselaws?id=798302 Section 80GGC permits deduction for non-cash political contributions where the recipient is registered, payment is made through banking channels, and a donation receipt is available. General search material alleging accommodation entries cannot, without assessee-specific evidence of cash repayment and an opportunity to rebut third-party material, justify disallowance. Similarly, an addition for unexplained money under Section 69A requires proof that the assessee received or owned the alleged cash. Statutory presumptions and preponderance of probabilities cannot replace foundational evidence linking the assessee to a cash-back arrangement. en-us Tue, 01 Sep 2026 00:00:00 +0530 Fri, 04 Sep 2026 08:24:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798302 Section 80GGC permits deduction for non-cash political contributions where the recipient is registered, payment is made through banking channels, and a donation receipt is available. General search material alleging accommodation entries cannot, without assessee-specific evidence of cash repayment and an opportunity to rebut third-party material, justify disallowance. Similarly, an addition for unexplained money under Section 69A requires proof that the assessee received or owned the alleged cash. Statutory presumptions and preponderance of probabilities cannot replace foundational evidence linking the assessee to a cash-back arrangement. Case-Laws Income Tax Tue, 01 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798302