Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qualify.

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....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.....