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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)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2019-20
- Courts
- All ITAT, ITAT Ahmedabad
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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...





