Assessing Officer disallowed the  advertisement expenditure  on ground that such expenses were categorized under unethical acts as per section 6.1.1 of Indian Medical Council (Professional Conduct, Etiquette and Ethics) Regulations, 2002.  Commissioner (Appeal)  restricted the disallowance to 50 percent of expenditure claimed by  the. On appeal by assessee and cross objection by Revenue the Tribunal held that since assessee had violated provisions of Indian Medical Council Act (professional conduct, Etiquette and Ethics) Regulations, 2002,  advertisement expenditure claimed by assessee can not be allowed as business expenditure. Order of the AO is affirmed.(AY. 2018-19)