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Disallowance of advertisement expenses claimed by medical professional u/s 37(1) due to violation of Indian Medical Council Guidelines, 2002 prohibiting solicitation of patients. CIT(A) erred in restricting disallowance to 50% without verification and reasons. Assessee failed to substantiate allowability during assessment proceedings and provide details like bank statements, TDS on payments to advertisers. AO's objection upheld as expenditure prohibited by law cannot be allowed for business purpose. CIT(A)'s order set aside, AO's disallowance restored. Assessee's appeal dismissed.
Disallowance of advertisement expenses claimed by medical professional u/s 37(1) due to violation of Indian Medical Council Guidelines, 2002 prohibiting solicitation of patients. CIT(A) erred in restricting disallowance to 50% without verification and reasons. Assessee failed to substantiate allowability during assessment proceedings and provide details like bank statements, TDS on payments to advertisers. AO's objection upheld as expenditure prohibited by law cannot be allowed for business purpose. CIT(A)'s order set aside, AO's disallowance restored. Assessee's appeal dismissed.
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