Human-probability test defeats political donation deductions where banking records mask accommodation-entry fund layering rather than genuine contributions.

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....Section 80GGC deduction for a political donation requires the contribution to be genuine; banking-channel payments and donation receipts alone do not establish genuineness. Where investigation material, bank trails, and a known layering arrangement show that a registered unrecognised political party was used to provide accommodation entries, tax authorities may look beyond documents and apply the test of human probabilities to determine the transaction's real nature. A purported donation found to be an accommodation entry is not eligible for deduction, and the claimed deduction is disallowed.....