The assessee made payment of Rs. 15 crores as contribution to a political party but added back the amount while filing the return of income. In the return the assessee could not claim deduction under section 80GGB of the Act as the total returned income was loss. The claim was made before the Assessing Officer but was denied. On appeal the Tribunal held that   if the assessee was eligible to claim the deduction under section 80GGB of the Act it had to be allowed. The Assessing Officer was to allow the deduction in accordance with the provisions of the law after necessary verification. (AY. 2014-15)