Tribunal held that, Medical Council of India guidelines apply only to doctors and do not govern other entities and thus the guidelines cannot decide the allowability or otherwise of an expenditure under the Income-tax Act. Payment made to doctors Convention fees is allowable expenditure. (AY. 2011-12)
India Medtronic P. Ltd v. DCIT (2018) 64 ITR 9 (SN)/ 95 taxmann.com 21 (Mum.)(Trib.)
S. 37(1) : Business expenditure–Payment made to doctors Convention fees is allowable expenditure- Not prohibited by law.