https://www.taxtmi.com/caselaws?id=799663 Section 80GGC deduction requires a genuine political contribution, not merely a donation receipt and payment through banking channels. Investigation material, un-retracted statements recorded under Section 132(4), bank-trail analysis and an established accommodation-entry arrangement involving layered funds can outweigh apparent documentation. Applying human probabilities and the preponderance-of-probabilities standard, the contribution described was treated as non-genuine and therefore ineligible for deduction under Section 80GGC. en-us Wed, 16 Sep 2026 00:00:00 +0530 Fri, 25 Sep 2026 08:16:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799663 Section 80GGC deduction requires a genuine political contribution, not merely a donation receipt and payment through banking channels. Investigation material, un-retracted statements recorded under Section 132(4), bank-trail analysis and an established accommodation-entry arrangement involving layered funds can outweigh apparent documentation. Applying human probabilities and the preponderance-of-probabilities standard, the contribution described was treated as non-genuine and therefore ineligible for deduction under Section 80GGC. Case-Laws Income Tax Wed, 16 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799663