Political donation deduction fails where search admissions establish bogus contributions and evidence does not rebut the finding.

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....Political-party donation deduction under section 80GGC was denied because search-proceeding admissions supported the finding that the contribution was bogus, and no rebuttal evidence was furnished. Interest on borrowed capital claimed for house construction requires verification of the construction and supporting evidence where the loan is described as a personal loan; the claim was remitted for examination. Credit for tax deducted at source was directed to be allowed on recomputation. Professional-tax deduction omitted from the return requires proof of payment and was remitted for verification in accordance with law.....