Payment had been made to a newspaper being run by a political party for insertion of some advertisements .-AO disallowed the claim on ground that payment had been made to a newspaper for advertisement and not to a political party or an electoral trust as envisaged under section 80GGC . CIT(A) allowed the   claim observing that receipt issued by newspaper had acknowledged donation received by Rashtrawadi Congress Party and, therefore, payment clearly fell under purview of section 80GGC . On appeal by the revenue the Tribunal held that  none of receipts mentioned that amount received was donation. Accordingly  the matter was remanded for verification . ( AY.2011-12)