2022 (11) TMI 1163

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....ER PER INTURI RAMA RAO, A M: This is an appeal filed by the assessee directed against the order of ld. Commissioner of Income Tax (Appeals)- National Faceless Appeal Centre, Delhi ['the CIT(A)'] dated 18.03.2021 for the assessment year 2015-16. 2. The appellant raised the following grounds of appeal :- "1. On the facts and circumstances of the case, the Assessing Officer & CIT(A)....

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....icer disallowed a sum of Rs.99,79,768/- by holding that the appellant company had paid referral fees to doctors and nursing homes in violation of provisions of Medical Council (Professional Conducts, Etiquettes and Ethics) Regulation Act, 2002. 4. Being aggrieved by the above addition, an appeal was filed before the ld. CIT(A), who vide impugned order confirmed the addition placing reliance on ....

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....sue was dealt by the Hon'ble Apex Court in the case of Apex Laboratories (P.) Ltd. vs. DCIT, 442 ITR 1 (SC), wherein, the Hon'ble Apex Court held that gifting freebies, and payment of referral fees etc. is clearly prohibited by law and cannot be allowed as deduction u/s 37(1) of the Act. 7. In the light of authoritative pronouncement of law by the Hon'ble Supreme Court on the issue on hand, we ....