Assessee made a political contribution of Rs. 2 crores to BJP and claimed the entire amount as a deduction under section 80GGB-Assessing Officer restricted deduction to Rs. 15.51 lakhs. Commissioner (Appeals) restricted deduction under section 80GGB to Rs. 23 lakhs, being 7.5 per cent of average net profits of the immediately preceding three financial years. On appeal, the Assessee contended that the restriction of 7.5 per cent of average net profits was no longer applicable as the Finance Act, 2017, with effect from 31.03.2017, deleted the first proviso to section 182  of the Companies Act, 2013, which restricted political contribution to 7.5 per cent of average profits of the immediately preceding three financial years. Tribunal considering the section 80GGB and amendments to the Companies Act, 2013, the issue was remanded to the file of the Assessing Officer to allow deduction under section 80GGB in accordance with prevailing law. (AY. 2018-19)