Allowing the appeal of the assessee the Tribunal held that ;Salaries paid to Doctors who were reputed professionals in their fields could not be held to be excessive and unreasonable hence disallowance of 15% of salaries was deleted .( AY.2012-13)
Hemato Oncology Clinic (Ahmedabad) (P.) Ltd. (2018) 170 ITD 621 / 169 DTR 315 / 194 TTJ 885 (Ahd) (Trib.)
S. 40A(2): Expenses or payments not deductible – Excessive or unreasonable -Salaries paid to Doctors who were reputed professionals in their fields could not be held to be excessive and unreasonable hence disallowance of 15% of salaries was deleted .