https://www.taxtmi.com/caselaws?id=443804 The Tribunal upheld the decision that commission payments to doctors were not allowable as business expenditure under Section 37(1) of the Income Tax Act, 1961. It also confirmed that the assessee falls within the "allied health sector industry" as per CBDT Circular No. 5/2012. en-us Tue, 26 Sep 2023 00:00:00 +0530 Sat, 30 Sep 2023 11:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443804 The Tribunal upheld the decision that commission payments to doctors were not allowable as business expenditure under Section 37(1) of the Income Tax Act, 1961. It also confirmed that the assessee falls within the "allied health sector industry" as per CBDT Circular No. 5/2012. Case-Laws Income Tax Tue, 26 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443804