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Bogus Political Donation Claim Fails: ITAT Upholds Denial of Section 80GGC Deduction

Case Law Details

Case Name
Mahesh Upendra Majithia Vs DCIT (ITAT Ahmedabad)
Date of Judgement/Order
Only available for paid members
Related Assessment Year
2019-20
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Mahesh Upendra Majithia Vs DCIT (ITAT Ahmedabad) Bogus Political Donation Claim Fails: ITAT Upholds Denial of Section 80GGC Deduction The Ahmedabad ITAT upheld the disallowance of ₹9.25 lakh claimed under section 80GGC towards donation made to the Sardar Vallabhbhai Patel Party, holding that the transaction formed part of a larger accommodation entry racket involving Registered Unrecognized Political Parties (RUPPs). The Tribunal noted that a search conducted on certain political parties revealed a systematic modus operandi whereby donations received through banking channels were allegedly r...
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Author Info

CA Vijayakumar Shetty
Qualification: CA in Practice
Company: Shetty & Co, Chartered Accountants, Mangalore
Location: Mangalore, Karnataka
Articles Published: 5,640

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