{"id":34224,"date":"2023-04-22T22:28:57","date_gmt":"2023-04-22T16:58:57","guid":{"rendered":"https:\/\/itatonline.org\/digest\/mohan-breweries-distilleries-ltd-v-acit-2022-197-itd-466-chennaitrib\/"},"modified":"2023-04-22T22:28:57","modified_gmt":"2023-04-22T16:58:57","slug":"mohan-breweries-distilleries-ltd-v-acit-2022-197-itd-466-chennaitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/mohan-breweries-distilleries-ltd-v-acit-2022-197-itd-466-chennaitrib\/","title":{"rendered":"Mohan Breweries &#038; Distilleries Ltd. v. ACIT (2022) 197 ITD 466 (Chennai)(Trib.)"},"content":{"rendered":"<p>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\u00a0 Tamil Nadu State Marketing Corporation (TASMAC)\u00a0 employees would not be allowable since it was a public sector undertaking of State of Tamil Nadu not allowable as deduction. \u00a0(AY. 2007-8, 2013-14)\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) : Business expenditure-Sales promotion expenses-Self made vouchers-Payments made to Tamil Nadu State Marketing Corporation  (TASMAC) is  not  allowable since it was a public sector undertaking of State of Tamil Nadu-Not allowable as deduction.  [S. 40A(3)] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-34224","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-8U0","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34224","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=34224"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34224\/revisions"}],"predecessor-version":[{"id":34225,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34224\/revisions\/34225"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=34224"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=34224"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=34224"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}