https://www.taxtmi.com/caselaws?id=470250 Deduction for a contribution to a political party registered under the Representation of the People Act, 1951 is available where the donation receipt, donee affidavit, tax records, Election Commission material and confirmation establish payment. The provision does not require banking-channel payment or prescribe the place of payment, so cash payment and the manner or place of donation do not defeat the deduction. Travelling expenses remained disallowed because no bills or supporting evidence substantiated the recorded expenditure. Disallowance of telephone and mobile expenses for personal use also remained because no logbook or comparable material showed that the expenses were wholly and exclusively incurred for business. en-us Fri, 13 Jan 2012 00:00:00 +0530 Tue, 21 Jul 2026 18:21:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470250 Deduction for a contribution to a political party registered under the Representation of the People Act, 1951 is available where the donation receipt, donee affidavit, tax records, Election Commission material and confirmation establish payment. The provision does not require banking-channel payment or prescribe the place of payment, so cash payment and the manner or place of donation do not defeat the deduction. Travelling expenses remained disallowed because no bills or supporting evidence substantiated the recorded expenditure. Disallowance of telephone and mobile expenses for personal use also remained because no logbook or comparable material showed that the expenses were wholly and exclusively incurred for business. Case-Laws Income Tax Fri, 13 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470250