https://www.taxtmi.com/caselaws?id=801324 Section 80GGC deduction was denied because banking-channel payment and donation receipts did not establish the political contribution's genuineness. Search material, office-bearer admissions, bank-account patterns showing fund routing through intermediary entities, and failure to meet statutory contribution-reporting requirements indicated an accommodation-entry arrangement. The human-probabilities and preponderance-of-probabilities tests gave greater weight to those surrounding circumstances and circumstantial evidence than to the taxpayer's documents. No credible rebuttal established that the payment was a genuine political donation. en-us Wed, 30 Sep 2026 00:00:00 +0530 Mon, 19 Oct 2026 07:01:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801324 Section 80GGC deduction was denied because banking-channel payment and donation receipts did not establish the political contribution's genuineness. Search material, office-bearer admissions, bank-account patterns showing fund routing through intermediary entities, and failure to meet statutory contribution-reporting requirements indicated an accommodation-entry arrangement. The human-probabilities and preponderance-of-probabilities tests gave greater weight to those surrounding circumstances and circumstantial evidence than to the taxpayer's documents. No credible rebuttal established that the payment was a genuine political donation. Case-Laws Income Tax Wed, 30 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801324