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Income Tax - Highlights / Catch Notes

Home Highlights December 2019 Year 2019 This

Payment of Referral fees to the Doctors by the Appellant - the ...


Referral Fees to Doctors Allowed as Deduction u/s 37(1) of Income Tax Act; MCI Regulations Not Applicable to Pharma Firms.

December 23, 2019

Case Laws     Income Tax     AT

Payment of Referral fees to the Doctors by the Appellant - the regulations issued by MCI are qua the doctors/medical practitioners registered with MCI, and the same shall in no way impinge upon the conduct of the pharmaceutical companies. - the expenditure incurred on account of Referral Fees paid to Doctors is allowable as deduction u/s 37(1) of the Act.

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