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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Deduction restriction: cash contributions to political parties by companies are disallowed as tax-deductible under law.</h1> Amendment inserts a proviso in section 80GGB disallowing any deduction for sums contributed by way of cash by Indian companies to political parties or electoral trusts, thereby removing tax deduction entitlement for cash-mode contributions and narrowing the scope of deductible corporate political funding.

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