https://www.taxtmi.com/caselaws?id=27182 Deduction of a political donation under section 37(1) requires a real and proven nexus with business activities and proof that the expenditure was incurred wholly and exclusively for business purposes. Payment to the Indian National Congress lacked an established business connection, and similar donations had previously been treated as inadmissible in the taxpayer's own matters. The donation was therefore 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 Deduction of a political donation under section 37(1) requires a real and proven nexus with business activities and proof that the expenditure was incurred wholly and exclusively for business purposes. Payment to the Indian National Congress lacked an established business connection, and similar donations had previously been treated as inadmissible in the taxpayer's own matters. The donation was therefore 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