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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