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2017 (12) TMI 931 - HC - Income TaxDisallowance of the business promotion expenses - allowable business expenses - state of affairs in the Petitioner hospital - Ethics Committee of MCI during the proceedings initiated on complaint of one Mr. Sunil Manchanda against some of the doctors working in the petitioner hospital - Held that:- In view of the observations made by the AO where he has allowed the part expenses of the hospital, in that view of the matter, we are of the opinion that the CIT(A) observations which are made by the CIT are required to be accepted. The explanation cannot come into play on appeal which was filed at this stage. Even otherwise in income tax proceedings the medical ethics will not be taken into consideration. At the most even if it is a professional misconduct it is to be dealt with by Medical Council of India. The income tax authority cannot decide the medical ethics when the original authority has partly allowed the expenses. In view of the above, the order of the Tribunal is quashed and set aside. The matter is remitted back to the Tribunal to decide the same afresh.
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