Professional fee Payment to Doctors cannot be disallowed by treating as Referral Fee

ITO Vs Dipen M. Desai (ITAT Ahmedabad)

It is an undisputed fact that the assessee has made payment of Rs.4,98,225/-to the Doctors as their professional fees and the same cannot be termed as referral fees. In fact, the ld AR at the time of argument submitted that the terminology of referral fees was wrongly interpreted and it is a professional fees which have been paid to those Doctors. The assessee is having an Ophthalmology Hospital wherein various ophthalmologists conduct the surgery for which certain equipments are requir

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