business purposes.
(ii) Assessee's failure to furnish the list of doctors invited by it
and who attended the conference - Derma conference ... invitations.
(iii) Assessee's failure to furnish attendance sheet of doctors
invited by it and who actually attended the conference.
(iv) Assessee
business of the assessee. It was further submitted that, being a qualified doctor, he was eligible for the grant of drug licence which was necessaiy ... both Dr. R.N. Wahi and Dr. B.N. Wahi were qualified doctors in whose favour a drug licence could be issued. Shri Sampath further
short deduction of tax at source from the payments made to consultant doctors employed in the hospital.
2. The assessee in the present case ... rate of 5 per cent from the remuneration paid to the consultant doctors employed in the hospital treating the same as 'fees for professional
submissions filed at page 243 to 271 along
with affidavits of each doctor and other educational
certificates and evidence of working with MMU and copy ... return.
Investigation Wing of Income Tax has recorded statement of
a few doctors out of the total employees of Medical College
who confirmed the payments
research/ studies carried out by Additional
181-192
the appellant through its Doctors evidence -
17. Copy of recognition/ registration letter granted to
the appellant ... various research papers/ analysis carried
out by the appellant (through its doctors) published 272-421
in reputed journals
Re: Free Treatment/Facility to poor
lacs patients during the relevant year. The
hospitals have team of doctors, nurses and paramedical staff working round
the clock. The hospital at Haridwar
expenditure of INR 3,27,74,708 inc urred in relation to
doctors under Explana tion 1 t o s ection ... assessee incurred expenses
totaling to INR 3.27 crores in respect of doctors/ med ical
practitioners as follows
assessee purchases
equipments/instruments either for the sale or use by the doctors or
hospitals on returnable basis. During the course of assessment
proceeding ... human
skeleton and it was necessary to provide such equipments to
doctors/hospitals so as to facilitate sale of products, namely, surgical
directors of the society, has been charging more consultation fee than other doctors of similar experience and similar qualification causing benefit to himself ... patients are treated on fully charged basis for which consultancy fee and doctor's fee is Rs. 150 for first visit
India on call. It has on its own panel several qualified doctors who always remain on call, provide necessary medical services wherever required and give ... cases. After providing required treatment they are also provided qualified doctor to escort them back to their destination/country, if required. The insurer
