ITAT found that the professional fees paid to doctors by the assessee were legitimate business expenses and deleted the addition from the assessee's taxable income.
The Ahmedabad Bench of the Income Tax Appellate Tribunal ( ITAT ) deleted the addition of Rs. 2 croes made due to the disallowance of professional fees paid to doctors under Section 37(1) of the Income Tax Act. The triubunal found that the professional fee records, training manuals,research papers..etc submitted by the assessee were sufficient,…
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