Section 80GGC disallowance

Raipur ITAT on Section 80GGC: No Disallowance Without Assessee-Specific Evidence in Political Donation Cases (AY 2019-20)   The controversy around bogus political donations and reopening of assessments under Section 147 has become one of the most litigated issues in recent times. Following large-scale search operations on certain Registered Unrecognised Political Parties (RUPPs), the Income Tax…