https://www.taxtmi.com/caselaws?id=27182 A donation paid to the Indian National Congress is discussed in the context of deduction under section 37(1) of the Income-tax Act, 1961. The article states that such expenditure is deductible only if it is laid out wholly and exclusively for business purposes, and that a real, proved nexus with the assessee's business activities must exist. On the stated facts, no business connection was established, and prior adverse treatment of similar donations in the assessee's own cases reinforced that position. The payment is therefore described as not allowable as a business deduction under section 37(1). en-us Mon, 06 Feb 1984 00:00:00 +0530 Thu, 11 Feb 2010 12:55:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27182 A donation paid to the Indian National Congress is discussed in the context of deduction under section 37(1) of the Income-tax Act, 1961. The article states that such expenditure is deductible only if it is laid out wholly and exclusively for business purposes, and that a real, proved nexus with the assessee's business activities must exist. On the stated facts, no business connection was established, and prior adverse treatment of similar donations in the assessee's own cases reinforced that position. The payment is therefore described as not allowable as a business deduction under section 37(1). Case-Laws Income Tax Mon, 06 Feb 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27182