https://www.taxtmi.com/caselaws?id=464895 ITAT Mumbai allowed the assessee's appeal against the revision order u/s 263 passed by PCIT. It held that payments made to doctors were not in contravention of the prohibitions specified in the relevant notification, and therefore the expenditure could not be treated as disallowable on that basis. The Tribunal further found that the AO had raised specific queries regarding these payments and the assessee had furnished detailed replies, demonstrating due enquiry. Consequently, the impugned order u/s 263 was set aside and the assessment order u/s 143(3) r.w.s. 144B was restored. en-us Thu, 14 Aug 2025 00:00:00 +0530 Wed, 19 Nov 2025 11:21:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464895 ITAT Mumbai allowed the assessee's appeal against the revision order u/s 263 passed by PCIT. It held that payments made to doctors were not in contravention of the prohibitions specified in the relevant notification, and therefore the expenditure could not be treated as disallowable on that basis. The Tribunal further found that the AO had raised specific queries regarding these payments and the assessee had furnished detailed replies, demonstrating due enquiry. Consequently, the impugned order u/s 263 was set aside and the assessment order u/s 143(3) r.w.s. 144B was restored. Case-Laws Income Tax Thu, 14 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464895