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Section 80GGC Deduction Denied as Donation Linked to Bogus Political Party Activities
Case Law Details
- Case Name
- Ritesh Sugan Jain Vs ITO (ITAT Mumbai)
- 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 Mumbai
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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...





