https://www.taxtmi.com/caselaws?id=424305 Referral commission paid to doctors was treated as a financial inducement that violated the medical ethics regulations and compromised fiduciary duties; such expenditure was regarded as incurred for a purpose prohibited by law and, therefore, not deductible under section 37(1) of the Income-tax Act, 1961. The disallowance was upheld. On the alleged additional receipts, the material said to support the assessee's claim had not been examined by the lower authorities, so the issue was restored for fresh consideration at the assessment stage. The result was only partial relief, with the deduction claim failing and the receipt issue remanded. en-us Fri, 20 May 2022 00:00:00 +0530 Mon, 27 Jun 2022 10:24:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424305 Referral commission paid to doctors was treated as a financial inducement that violated the medical ethics regulations and compromised fiduciary duties; such expenditure was regarded as incurred for a purpose prohibited by law and, therefore, not deductible under section 37(1) of the Income-tax Act, 1961. The disallowance was upheld. On the alleged additional receipts, the material said to support the assessee's claim had not been examined by the lower authorities, so the issue was restored for fresh consideration at the assessment stage. The result was only partial relief, with the deduction claim failing and the receipt issue remanded. Case-Laws Income Tax Fri, 20 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424305