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    <title>Tax Deduction Denied for Gifts to Doctors Without Full Disclosure of Recipients&#039; Details, Including Names and Addresses.</title>
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    <description>Disallowance of gifts given to Doctors - business expenditure - it was necessary on the part of the assessee to provide complete details containing names, addresses of the doctors who have accepted these gifts so that it could have facilitated the Revenue to recover the due taxes from them - AT</description>
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      <description>Disallowance of gifts given to Doctors - business expenditure - it was necessary on the part of the assessee to provide complete details containing names, addresses of the doctors who have accepted these gifts so that it could have facilitated the Revenue to recover the due taxes from them - AT</description>
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