Section 80GGC in The Income Tax Act, 1961 [Entire Act]
Section 80GGC in The Income Tax Act, 1961
80GGC. Deduction in respect of contributions given by any person to political parties.
- In computing the total
Search Results Page
Search Results
1 - 10 of 176 (0.61 seconds)Section 18 in Finance Act, 2013 [Entire Act]
Section 18 in Finance Act, 2013
18. Amendment of section 80GGC.
- In section 80GGC of the Income-tax Act, before the Explanation, the following proviso
Ketankumar Pravinchandra Gor, ... vs Income Tax Officer,.Ward-10(2),, ... on 16 February, 2017
requires to be allowed.
7. That the denial of claim U/s 80GGC of Rs. 3,51,000/- made by learned
A.O. and confirmed ... made out of the total
transportation expenses, deduction u/s 80GGC of the Act at
Rs.3,51,000/- was denied as no proof
Section 137 in The Income Tax Act, 2025 [Entire Act]
People Act, 1951, or an electoral trust. [ Similar to Section 80GGC from The Income Tax Act, 1961. - Also Refer
Shri Milind Pankajbhai Shroff, ... vs The Principal Commissioner Of Income ... on 20 May, 2024
assessing officer had
inquired into the allowability of deduction u/s 80GGC (Chapter-VIA), applied his mind
and allowed the deduction. The order ... appellant as to his fulfilling all
the conditions of section 80GGC and genuineness is not required to be looked into by the
Ld. assessing officer
Shah Rakesh Bhikhabhai ... vs The Pcit, Ahmedabad-1, Ahmedabad on 18 July, 2025
claim of deduction u/s.80GGC of the Act by the assessee to
four political parties namely Sardar Vallabhbhai Patel Party,
Manav Adhikar National Party ... part of elaborate scheme of fraud and
hence no deduction u/s.80GGC of the Act was to be allowed
for such donations. The Assessing
Gunmala Jain,Ajmer vs Income Tax Officer, Wd-2(2), Ajmer, ... on 22 December, 2025
Penalty levied on suo motto disallowance of deduction u/sec. 80GGC of
Rs.80,000/-.
2. Any other matter with prior permission of the chair ... claiming deduction on account of
donation made to political parties under Section 80GGC of the Act amounting to
Rs.80,000/-. Subsequently, on the basis
Abhishek Jayketu Joshi,Mumbai vs Ac Cir-42(2)(1), Mumbai on 13 January, 2026
inter alia, claimed a
deduction of Rs. 5,00,000/- under section 80GGC of the Act in
respect of a donation stated to have been ... same income as originally returned and again claiming deduction
under section 80GGC of Rs. 5,00,000/-.
6. During the reassessment proceedings, the Assessing Officer
Imran Yunusbhai Malwat,Ahmedabad vs The Ito, Ward-4(1)(1), Ahmedabad on 18 February, 2026
assessee in the present appeal is:
Disallowance of deduction claimed under Section 80GGC (donation to
Rashtriya Samajwadi Party) and Section 80C of the Income ... Assessing Officer disallowed the deduction
claimed by the assessee under section 80GGC amounting to Rs. 2,00,000/-
on the ground that the donation made
Rajen Jayantilal Merchant,Ahmedabad vs Assessment Unit, Juris. Ao- The Ito, ... on 13 November, 2025
which is inclusive of donation
of Rs.1,50,000/- u/s. 80GGC of the Act given to Political Parties.
The assessment was reopened since ... registered unrecognized political party and claiming
bogus deduction u/s. 80GGC of the Act.
2.1. In response, the assessee filed Return of Income