TaxTMI 
TaxTMI 
2017 (12) TMI 931
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....ken up by one of us somewhere in October, 2016 cross objection was filed in first week of November. 2. In that view of the matter, in our considered opinion, the delay is not required to be condoned therefore, delay condonation application and cross objection are rejected. 3. Counsel for the appellant contended that the assessee is proprietor firm running his hospital namely Deep Hospital, Khatipura Road, Jhotwara, Jaipur wherein while considering the case of the assessee, the assessing officer has observed as under:- "The assessee has failed to furnish the complete addresses of the persons or doctors to whom such a huge payment of Rs. 7,42,524/- has been made by him under the cover of profession promotion, so as to ascertain....
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....ment of the commission is made. All these persons accepted the fact of receipt of the commission and referring of the client to the assessee. In the vouchers not only the signature of the recipients are available but also the full details, which were necessary to establish the genuineness of the payment of the commission, were recorded. Those details would serve as a proper voucher in support of the payment of the brokerage and commission. The assessee has therefore proved beyond doubt the necessity of the payment of the brokerage and commission, factom of service, the mode and method of commission and the vouchers in respect of the payments. The acceptance of the part amount of commission by the AO itself proves the genuineness of the expe....
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....r hospital therefore; the Petitioner cannot have any grievance against the impugned order. At the same time, it is stated that only simple observations were made by the Ethics Committee of the MCI about the state of affairs in the Petitioner hospital and the same did not harm any legal right or interest of the Petitioner. It will be apposite to extract the relevant paragraphs of the counter affidavit filed by the MCI as under:- 4. Preliminary Objections: (i) That the instant writ petition is not maintainable under Article 226 of the Constitution of India as there is no cause of action for filing of this instant petition. The MCI has not passed any order against the petitioner in the impugned minutes of meeting dated 27.10.....
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....dly, the petitioner was throughout represented before the Ethics Committee of MCI during the proceedings initiated on complaint of one Mr. Sunil Manchanda against some of the doctors working in the petitioner hospital. The petitioner was heard through its advocates on several occasions and had submitted several documents also in support of their stand. 7. It is clearly admitted by the Respondent that it has no jurisdiction to pass any order against the Petitioner hospital under the 2002 Regulations. In fact, it is stated that it has not passed any order against the Petitioner hospital. Thus, I need not go into the question whether the adequate infrastructure facilities for appropriate postoperative care were infact in existence or ....
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.... cannot be a justification for contravention of law. The assessee was engaged in tobacco business, the assessee was expected to carry on the business in accordance with law. If the assessee contravenes the provisions of FERA to cut down its losses or to make larger profits while carrying on the business, it was only to be expected that proceedings will be taken against the assessee for violation of the Act. The expenditure incurred for evading the provisions of the Act and also the penalty levied for such evasion cannot be allowed as deduction. As was laid down by Lord Sterndale in the case of Alexander Von Glehn (supra) that it was not enough that the disbursement was made in the course of trade. It must be for the purpose of the trade. Th....