https://www.taxtmi.com/caselaws?id=289800 Commission paid to doctors was disallowed under section 37(1) by reference to CBDT Circular No. 5/2012, but the Tribunal held the circular operated prospectively from 01.08.2012 and could not be used retrospectively for the assessment year in question. On that basis, the disallowance was not justified on the facts considered and was deleted in favour of the assessee. en-us Fri, 10 Nov 2017 00:00:00 +0530 Sun, 23 Aug 2020 09:41:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=289800 Commission paid to doctors was disallowed under section 37(1) by reference to CBDT Circular No. 5/2012, but the Tribunal held the circular operated prospectively from 01.08.2012 and could not be used retrospectively for the assessment year in question. On that basis, the disallowance was not justified on the facts considered and was deleted in favour of the assessee. Case-Laws Income Tax Fri, 10 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=289800