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Income Tax - Highlights / Catch Notes

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Addition of sales promotion expenses - Payment to Doctors / ...


Tax Deduction Denied: Lack of Evidence for Payments to Doctors as Sales Promotion Expenses under Scrutiny.

June 9, 2022

Case Laws     Income Tax     AT

Addition of sales promotion expenses - Payment to Doctors / medical practitioners - Assessee has not submitted any technical record or any agreement entered with those doctors to carry out this kind of activities which can prove that these doctors have done or carried out certain services to the assessee. In the absence of any documentary evidences or cogent material in support of the assessee’s claim, we are inclined to reject the same. - AT

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