Assessee-company was running a multi-speciality hospital and claimed referral fees as expenditure which was paid to doctors for referring their patients for treatment in assessee’s hospital. Court held that  since acceptance of payments in nature of freebies/commission/bonus by medical practitioner was prohibited and punishable offence under Regulations of Indian Medical Council, expenditure incurred by allied health industry including hospitals with respect to offering payments to doctors for referring patients to them would also be prohibited and would not be allowed as deduction under section 37(1) of the Act. (AY. 2011-12, 2012-13)