1984 (2) TMI 24

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..... owing question has been referred by the Income-tax Appellate Tribunal for our opinion : " Whether, on the facts and circumstances of the case, the sum of Rs. 3,15,000 paid to Indian National Congress is a permissible deduction under section 37(1) of the Income-tax Act, 1961 ? " The assessee is a limited company carrying on business in textiles and chemicals, etc. The assessment year in questio .....

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..... three references pertaining to assessment years 1958-59, 1960-61 and 1961-62, wherein similar question relating to the disallowance of the donation made by this very company to the Indian National Congress under section 10(2)(xv) of the Indian Income-tax Act, 1922, were made by the Tribunal to this court. The question was answered in the negative and against the assessee, vide this court's reporte .....

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