TaxTMI 
TaxTMI 
1975 (9) TMI 199
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....te that later he retracted from that position, and rightly so, for the Act, in spirit and letter, does not in-tend this blow on profession of the politics or the disposition for donations. 2. A fair reading of the provisions in question convincingly excludes from 'taxable expenditure' sums wholly and exclusively incurred for the purpose of a profession or occupation carried on by the assessee and no modern man may dispute that politics is a profession or occupation. Likewise, expenditure by way of gift or donation incurred by the assessee is also excluded and no politically conscious soul will deny that donation to a party in democracy squarely comes within this exclusionary provision. The factual matrix 3. Expenditure tax ....
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....hey are: (a) that the respondent, during the relevant period was the Chair man of the State Socialist Party which was interesting itself in electoral politics: (b) the respondent was a wealthy socialist; (c) that he was meeting not only the expenditure of his own elections but spending moneys for the benefit of other candidates belonging to his party: (d) that he was issuing cheques to the Secretary and other office bearers of his party to meet the expenses involved in party work. He expanded Rs. 38,832/-for propelling the election prospects of other party candidates during the election. Like-wise, he gave Rs. 47,867/- to his party through its office bearers. On these facts the question is whether he i....
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....or 'occupation'. So, the first point which arrests our attention in examining this contention is as to whether politics of the socialist brand or otherwise is a profession or occupation. 8. There can hardly be any doubt that it is either, or both. Harold Laski treated politics as a science and wrote his well-known book on the Grammar Politics, but the art of politics at a practical level has also been the subject of comment and has been praised and denounced on the basis that it is a profession. To Gandhiji it is sacred as religion. In Lincoln it rises to noble height of statesmanship. Lenin, Nehru and a galaxy of other great vision arise and makers and moulders of the modern world have dedicated them selves to politics as a prof....
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....hout any material returns, he donates that sum. An act by which the owner of a thing voluntarily transfers the title and possession of the same from himself to another, without any consideration, is a donation. A gift or gratuitous payment is, in simple English, a donation. We do not require lexicographic learning nor precedential erudition to understand the meaning of what many people do every day. viz., giving donations to some fund or other, or to some person or other. Political donations are not only common, but are assuming deleterious dimensions in the public life of our country. It is therefore clear that when this Raja assessee gave money to the candidates of his party for them to meet their election expenses, he made donations,. Ev....