Expense on purchase of cigarettes, wines etc. cannot be allowed as business expenses

Maharani of India Vs ACIT (ITAT Delhi) TDS not deductible on membership and subscription charges The membership and subscription charges are not covered under any specific sections provided under Chapter XVII-B of the Act. It is also very important to mention here that in the preceeding years i.e. A.Y. 2012-13 and 2013-14 as well as subsequent year i.e. A.Y. 2015-16, the A.O. had not made any disallowance U/s 40(a)(ia) of the Act which are placed at page No. 27 to 39 of the paper book. Since the tax was not deductible at source under Chapter XVII-B of the Act on these payments. Considering the...