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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>Advertising expenditure in political party publications is not deductible against business income; donations have separate charitable treatment.</h1> Expenditure on advertisements in souvenirs, brochures, tracts, pamphlets or the like published by a political party is not allowable as a deduction against business or professional income. Donations to political parties and electoral trusts are not deductible as business or professional expenditure but may be claimed under the statutory charitable donation provisions applicable to political contributions.

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