Held that the assessee was not able to identify payees of such payments and these payments were evidenced merely by self-made vouchers without there being any supporting third party vouchers disallowance is justified. Payments made to  Tamil Nadu State Marketing Corporation (TASMAC)  employees would not be allowable since it was a public sector undertaking of State of Tamil Nadu not allowable as deduction.  (AY. 2007-8, 2013-14)