DRAVIDA MUNNETRA KAZHAGAM Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THE question referred to us at the instance of the assessee is :

(2.) SEC . 13A of the IT Act, makes a special provision relating to incomes of political parties. That provision was introduced by the Taxation Laws (Amendment) Act, 1978, w.e.f. 1st April, 1979. That provision reads as under :

(3.) THE assessee is a political party. Its objects are the establishment of Dravidian culture in the four States of Tamil Nadu, Andhra, Kerala and Karnataka within the framework of the Indian Constitution; to propagate the sense of duty, honesty and discipline; protection of constitutional rights for establishing a free society; to attain a rationalist and intellectual society; to wipe out poverty in the working front; to obtain better living conditions on the basis of equality; and other objects specified in its Constitution.