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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 for political contributions bars deductions for cash donations under section 80GGC, effective next assessment year.</h1> The Bill inserts a proviso disallowing any deduction under the relevant provision in respect of sums contributed by way of cash to political parties or electoral trusts, thereby restricting deductible contributions to non-cash modes of payment; the amendment takes effect from 1 April 2014 and applies to assessment year 2014-15 and subsequent years.

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