Contradiction between 37(2B) and 80GGB,80GGC

[Abishek M]

Can Amount disallowed under section 37(2B) - Subscription to Brochures,Newsletters,Newspapers of a political party be allowed under as deduction sections 80GGC or 80GGB ?
Please clarify. 

AI Summary

Payments for political party publications fall under section 37(2B), not deductible under sections 80GGB/80GGC unless clearly donations There is a tension between section 37(2B) and sections 80GGB/80GGC: 37(2B) treats subscriptions to political party publications (brochures, newsletters, newspapers) as non-deductible business expenditure, while 80GGB/80GGC permit deduction for donations to political parties by companies/individuals. The operative distinction is substance and statutory scope: 80GGB/80GGC cover contributions/donations to political parties, not payments characterized as commercial subscriptions for publications; therefore, amounts disallowed under section 37(2B) cannot be separately claimed as deductible under 80GGB/80GGC absent a clear electoral contribution falling within those sections.