1984 (2) TMI 24 - HC - Income Tax

Summary

The High Court of Delhi ruled that the sum of Rs. 3,15,000 paid to the Indian National Congress by a limited company was not a permissible deduction under section 37(1) of the Income-tax Act, 1961. The court found that the company failed to establish a link between the donation and its business activities. The decision was made by Judges Charanjit Talwar and Parkash Narain. The judgment was delivered in response to a question referred by the Income-tax Appellate Tribunal. The court's decision was based on previous rulings and the lack of evidence connecting the donation to the business.