Commission for referring patients for diagnosis to Doctors not allowable

CIT Vs M/s Kap Scan & Diagnostic Centre Pvt. Ltd. (Punjab and Haryana High Court)

Allahabad High Court in Vishwanath Sharma’s case (supra) while considering the issue relating to commission paid to Government doctors for prescribing assessee’s medicines to patients held it to be contravening public policy and an inadmissible expenditure. However, no distinction can be made in respect of Government doctors and private doctors as has been canvassed by the learned counsel for the assesse

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