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ITAT Upholds Tax Deduction for Political Donations, Dismisses Revenue Appeal Over Lack of Evidence
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ITAT Upholds Tax Deduction for Political Donations, Dismisses Revenue Appeal Over Lack of Evidence

ITAT Raipur allows ₹2 lakh deduction under Section 80GGC, ruling political donations via banking channels cannot be denied without evidence.

ITAT Raipur Section 80GGC Political Donation Tax Case Income Tax Act 1961 ACIT Appeal Tax Deduction Dispute Political Funding India Taxpayer Rights CIT(A) Order Upheld Evidence Based Taxation ITAT Judgment 2026 Corporate Tax Litigation
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