https://www.taxtmi.com/caselaws?id=799938 Reassessment limitation excludes the period allowed for responding to a Section 148A(b) notice when computing the period under the proviso to Section 149(1). Exclusion of the notice-reply period brought the reassessment notice within the applicable three-year period, making approval by the PCIT competent under Section 151(i). A political-party donation is not deductible under Section 80GGC merely because it was paid through banking channels and supported by a receipt. Investigation material showing funds routed through intermediaries and returned to donors established an accommodation-entry arrangement; absent credible rebuttal, the claimed deduction was unsustainable. en-us Fri, 18 Sep 2026 00:00:00 +0530 Tue, 29 Sep 2026 08:34:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799938 Reassessment limitation excludes the period allowed for responding to a Section 148A(b) notice when computing the period under the proviso to Section 149(1). Exclusion of the notice-reply period brought the reassessment notice within the applicable three-year period, making approval by the PCIT competent under Section 151(i). A political-party donation is not deductible under Section 80GGC merely because it was paid through banking channels and supported by a receipt. Investigation material showing funds routed through intermediaries and returned to donors established an accommodation-entry arrangement; absent credible rebuttal, the claimed deduction was unsustainable. Case-Laws Income Tax Fri, 18 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799938