Deduction Denied for Unproven Political Donations Due to Suspected Accommodation Entries

Saurabh Pravinbhai Patel And Brijesh Pravinbhai Patel AOP Vs Assessment Unit (ITAT Ahmedabad)

The appeal before the Income Tax Appellate Tribunal, Ahmedabad arose from an order dated 12 October 2023 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, confirming an assessment framed under section 143(3) of the Income-tax Act, 1961. The dispute related to Assessment Year 2021–22.

The assessee, an Association of Persons (AOP) engaged in real estate and renting activities, had filed its return of income declaring total income o

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