{"id":3001,"date":"2018-11-30T05:03:52","date_gmt":"2018-11-30T05:03:52","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-vasantha-subramanian-hospitals-pvt-ltd-2018-408-itr-176-mad-hc-2\/"},"modified":"2019-04-30T00:09:05","modified_gmt":"2019-04-30T00:09:05","slug":"cit-v-vasantha-subramanian-hospitals-pvt-ltd-2018-408-itr-176-mad-hc-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-vasantha-subramanian-hospitals-pvt-ltd-2018-408-itr-176-mad-hc-2\/","title":{"rendered":"CIT  v. Vasantha Subramanian Hospitals Pvt. Ltd (2018) 408 ITR 176\/ 258 Taxman 396\/ 172 DTR 423\/( 2019) 307 CTR 569 (Mad) (HC)"},"content":{"rendered":"<p>Allowing the appeal of the revenue the Court held that ; whether gifts to doctors for canvasing for patients or the gifts\u00a0 were given to the doctors who were employed by it .Accordingly the matter was remitted to the AO for verification . The AO was to redo the assessment on consideration of the materials that were to be placed by the assessee to establish its stand that the gifts were given to its doctors, that it was not a prohibited practice and that it was not for the purpose of referring or canvassing patients. ( AY.2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.37(1):Business expenditure \u2014 Marketing expenses -Multi-Speciality Hospital \u2014 Gifts to doctors &#8211; Matter Remitted To Assessing Officer for verification to find out  whether for canvasing for patients .<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3001","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-Mp","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3001","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=3001"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3001\/revisions"}],"predecessor-version":[{"id":5266,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3001\/revisions\/5266"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3001"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3001"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3001"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}