TMI Blog1981 (10) TMI 88X X X X Extracts X X X X X X X X Extracts X X X X ..... as contended that the genuineness of the payments not having been doubted by the ITO no disallowance is called for, for technical reasons such as want of stamps on receipts etc. The AAC partially accepted this plea and reduced the disallowance to Rs. 3,000. Still aggrieved the assessee has come on further appeal before us. 3. After hearing the ld. Counsel for the assessee and the ld. Deptl. Rep., we are of the opinion that there is no justification for making any disallowance. It is common ground that similar claims made in the immediately three preceding assessments, namely 1975-76, 1976-77 and 1977-78 were allowed in full without any disallowance. The vouchers and the register were maintained in the same manner for this year as in these ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... siness, and that, therefore, it should be allowed. After hearing the ld. Deptl. Rep. who supported the orders of the lower authorities, we are of the opinion that the arguments advanced on behalf of the assessee have force and should be accepted. We accordingly set aside the disallowance. 5. The ld. Counsel for the assessee submitted that he is not pressing the ground No. 4 regarding Pooja expenses of Rs. 1,311. This ground is, therefore, rejected. 6. The last ground urged by the assessee is that the AAC has erred in confirming the addition of Rs. 30,000 under the head "publicity charges". The assessee had claimed deduction for expenditure of Rs. 50,000 towards publicity charges. The ITO was of the view that the same represented only a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ealt with a similar case of advertisement in the Souvenir published by the All India Congress Committee and in which the Appellate Tribunal had also referred to CBDt s instruction in favour of allowing expenses for advertisements in Souvenirs and in which the Appellate Tribunal had allowed the expenditure claimed in full for the asst. yr. 1977-78 and also to the order of the Appellate Tribunal, Hyderabad Bench "A" comprising Shri P.V.B. Rao and George Cheriyan in ITA No. 290/Hyd/80 for the asst. yr. 1977-78 in the case of ITO, Guntur vs. M/s. Namburu Pardhasaradhi and Company, Guntur (order dt. 5th December 1980) in which also the Appellate Tribunal had death with the claim for allowance of expenditure on advertisement in the Souvenir publi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, Prakasam (Dist) The letter dated 14th September 1977 issued by the AICC to the assessee shows that the advertisements were printed in as many as 10 issues of the AICC Souvenir 1977. The said letter reads as follows : INDIAN NATIONAL CONGRESS ALL INDIA CONGRESS COMMITTEE President : 5, Raisna Road, New Delhi-110001. K. Brahmanand Reddi No. SC/14/34/77/VC Dt. Sept. 14th, 1977. Souvenir s Voucher Copies. Dear Friend, We are thankful to your organisation for having subscribed advertisements for the AICC Special Souvenir, 1977. The A.I.C.C. Special Souvenir, 1977, has been published and released some time ago. I am glad to send you herewith 10 voucher copies of the Souvenirs for your audit, accou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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