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Step 2 – Draft Generation

Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.

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• Practical arguments and supporting content
• Professionally structured draft ready for further review.

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Medical professional's ad expenses disallowed for violating rules prohibiting patient solicitation.

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....Disallowance of advertisement expenses claimed by medical professional u/s 37(1) due to violation of Indian Medical Council Guidelines, 2002 prohibiting solicitation of patients. CIT(A) erred in restricting disallowance to 50% without verification and reasons. Assessee failed to substantiate allowability during assessment proceedings and provide details like bank statements, TDS on payments to advertisers. AO's objection upheld as expenditure prohibited by law cannot be allowed for business purpose. CIT(A)'s order set aside, AO's disallowance restored. Assessee's appeal dismissed.....

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Medical professional's ad expenses disallowed for violating rules prohibiting patient solicitation.