Section 80GGC Deduction Denied as Donation Linked to Bogus Political Party Activities

Ritesh Sugan Jain Vs ITO (ITAT Mumbai) Bogus Political Donation Claim Rejected Due to Evidence of Accommodation Entry Scheme;  Donation Deduction Disallowed Due to Findings of Fake Political Funding Scheme;  Tax Deduction Rejected Where Donation Was Routed Back Through Intermediaries;  Bogus Donation Scheme Leads to Denial of Section 80GGC Benefit;  Search Findings Proving Fake Donations Result in Disallowance of Tax Claim;  Deduction Claim Fails as Political Party Found Involved in Tax Evasion Mechanism. Core Issue:- Whether deduction claimed under Section 80GGC in respect of donation to...