Tribunal held that fees of Rs. 1.32 lakh paid to Delhi based agent for registration of products in Iraq cannot be said to be kickbacks to Iraqi regime for doing business. Allowable as deduction. (AY. 2003 -04)
DCIT v. Core Healthcare Ltd. (2019) 177 ITD 26 (Ahd) (Trib.)
S. 37(1) : Business expenditure–Illegal payments-Fee paid for registration of product in Iraq- Cannot be said to be payment of kickbacks to Iraqi regime for doing business-Allowable as deduction.