https://www.taxtmi.com/caselaws?id=462330 Expenditure voluntarily incurred to support other political candidates, without any material return, is treated as a gratuitous payment and falls within the gift or donation exclusion under section 5(j) of the Expenditure Tax Act, rather than remaining taxable. Payments made to a political party through its office-bearers are similarly excluded where no contemplated quid pro quo or material return exists. Politics may qualify as a profession or occupation for section 5(a), but that character does not displace the donation-based exclusion where the payment is gratuitous. On that basis, the expenditure was treated as outside the charge to expenditure tax. en-us Mon, 29 Sep 1975 00:00:00 +0530 Tue, 22 Jul 2025 10:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462330 Expenditure voluntarily incurred to support other political candidates, without any material return, is treated as a gratuitous payment and falls within the gift or donation exclusion under section 5(j) of the Expenditure Tax Act, rather than remaining taxable. Payments made to a political party through its office-bearers are similarly excluded where no contemplated quid pro quo or material return exists. Politics may qualify as a profession or occupation for section 5(a), but that character does not displace the donation-based exclusion where the payment is gratuitous. On that basis, the expenditure was treated as outside the charge to expenditure tax. Case-Laws Indian Laws Mon, 29 Sep 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462330