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Commission paid as bribe not expenditure
June, 13th 2008

The Allahabad High Court has held that commission paid by an assessee to government doctors for prescribing medicines traded by it, tantamount to illegal gratification or bribe and it being an offence punishable under the Prevention of Corruption Act, cannot be allowed as business expenditure. The assessee dealing in medicines had paid commission to various doctors (government and private) for prescribing his medicines to patients and claimed the same as deduction. The AO disallowed the claim for commission paid to government doctors on the ground that such commission tantamount to an illegal gratification/ bribe. The High Court observed that government servants are prohibited from realising any money in discharge of his official duties unless provided/ permitted by the relevant conduct rules. Accordingly, it was held that such expenditure being an offence, cannot be allowed as business expenditure under section 37 of the Act.

 
 
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