Supreme Court · 1975 INSC 232 · Decided 29 September 1975
Commissioner of Expenditure Tax, Andhra Pradesh v. Shri PVG Raju, Rajah of Vizianagaram
- Court
- Supreme Court of India
- Citation
- 1975 INSC 232 · [1976] 1 S.C.R. 1017
- Case number
- CIVIL APPEAL No. 30/1971
- Decided
- 29 September 1975
- Bench
- V.R. KRISHNA IYER, A.C. GUPTA (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Expenditure Tax Act. (29 of 1957), s. 5 (a) and (j) - Politics if a pro­ fessio1~ - Gratuitous paynz.ents towards election expenses of party c<indidates. and td office bearers ~ If 'donation'. Under s. 5 (a) and (j) of the Expenditure Tax Act, 1957. no expenditure tax shall be payable on by the assessee wholly and txclu-· sively for the purpose of his business. profession or vocation, and on any expendi-· ture incurred by the a9S'essee by way of donation. The respondent-assessee was the Chairman of the State socialist Party and politics was his profession or
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