Case Law Details
Case Name : Commissioner Of Income Tax Vs Indian National Congress (I)/All India Congress Committee (Delhi High Court)
Appeal Number : ITA 145/2001 and ITA 180/2001
Date of Judgement/Order : 23/03/2016
Related Assessment Year : 1994-95,1995-96
Courts :
All High Courts Delhi High Court
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Delhi HC helkd that, All India Congress Committee (AICC) and Indian National Congres (INC) Delhi are not eligible to claim exemption u/s 13A of Income Tax Act for AY 1994-95 & 1995-96. The Court further holds that voluntary contributions received by political parties cannot be equated with corpus donation or capital receipts.
The present appeals under Section 260A of the Act are directed against an order dated 9th April 2001 of the Income Tax Appellate Tribunal (‘ITAT’) in ITA Nos. 4181/Del/98 a
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