01 December 2009
A Doctor gives commission to other doctors who send patients in his clinic for some specialised laboratory checking. like say scanning of inner organs. can he claim such commission as expenditure ?
01 December 2009
yes. As the expenditure is wholly for professional purpose and in revenue nature therefore allowed u/s 37. however TDS is to be deducted as applicable for the allowability of the same.
02 December 2009
but, there is no reason as to why this payment is made. payment is made for getting patients from doctors. its not professional payment. then?
04 December 2009
Is it for the purpose of profession or not? Whitout reference Doctors don't get patients. So giving commission is a part of there professional exp. This is incurred to earn professional income hence completely fall within the ambit of Sec. 37. Regards, CA Shakuntala Chhangani