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    <title>Pharma Firm&#039;s Referral Fees to Doctors Disallowed as Deductions Under Income Tax Act Section 37 for Policy Violation.</title>
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    <description>Admissibility of expenditures incurred by the assessee (a pharmaceutical company) u/s 37 - disallowance of referral fees paid to doctors in violation of public policy and regulations formulated by the Medical Council of India (&quot;MC!&#039;) - We uphold the lower authorities action treating the assessee&#039;s referral fees as commission payment not allowable in principle. - AT</description>
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      <description>Admissibility of expenditures incurred by the assessee (a pharmaceutical company) u/s 37 - disallowance of referral fees paid to doctors in violation of public policy and regulations formulated by the Medical Council of India (&quot;MC!&#039;) - We uphold the lower authorities action treating the assessee&#039;s referral fees as commission payment not allowable in principle. - AT</description>
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