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2002 (10) TMI 46 - KERALA HIGH COURTClaim for deduction of the payment of advertisement charges made by the appellant due to the default committed by its customers - The appellant had not included the advertisement charge received from the customers in the books of account maintained by it. It only disclosed the commission received on such advertisements. There is also no material or evidence to show that the customers from whom the advertisements are received have not paid any portion of the advertisement charges or that the appellant had paid advertisement charges in respect of such advertisements to the newspapers. There is also material to show that the payments, if any, had been made during the accounting period relevant to the assessment year in question. In the above circumstances, so far as the claim is concerned, it is not possible for us to say that the authorities and the Tribunal had erred in disallowing the claim for Deduction of the payment of advertisement charges made by the appellant due to the default committed by its customers.
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