https://www.taxtmi.com/caselaws?id=214314 Whether commission payments to private doctors were deductible under s.37(1): HC held the payments were illicit, contrary to public policy and unethical solicitation of patients; relying on the statutory prohibition in the Explanation to s.37(1) and ordinary principles that unlawful payments cannot constitute legitimate business expenditure, the court reasoned both payer and payee were privies to a wrong. Outcome: deduction disallowed. Consequence on departmental orders: the allowances granted by the CIT(A) and the Tribunal were held unsustainable and set aside. en-us Fri, 03 Dec 2010 00:00:00 +0530 Sat, 17 Jan 2026 12:35:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214314 Whether commission payments to private doctors were deductible under s.37(1): HC held the payments were illicit, contrary to public policy and unethical solicitation of patients; relying on the statutory prohibition in the Explanation to s.37(1) and ordinary principles that unlawful payments cannot constitute legitimate business expenditure, the court reasoned both payer and payee were privies to a wrong. Outcome: deduction disallowed. Consequence on departmental orders: the allowances granted by the CIT(A) and the Tribunal were held unsustainable and set aside. Case-Laws Income Tax Fri, 03 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214314