Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2019 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (9) TMI 1034 - AT - Income TaxBusiness expenditure u/s 37(1) - processional fees paid to the Doctors as Medical Advisors/ Sr. Consultant/ Scientific Consultant - HELD THAT:- Professional fees paid to the doctors is not in violation of either MCI Guidelines or CBDT Circular as discussed above and hence the same is allowable business expenditure u/s 37(1) of the Act which has been taken into consideration in its proper prospective by the Learned CIT(A). Thus this Court does not find any infirmity in the order passed by the Learned CIT(A), so as to warrant interference. The question is accordingly answered in the affirmative, i.e. in favour of the assessee and against the Revenue.
|