Claim Of Advertisement Expenditure By Hospital Violative Of Indian Medical Council Act 1956: ITAT

The Income Tax Appellate Tribunal (ITAT) ruled that a hospital's claim for deduction on advertisement expenditure is violative of the Indian Medical Council (IMC) Act, which prohibits advertising by medical professionals and institutions. The tribunal disallowed the deduction, holding that such expenditures are not allowable under the Income Tax Act due to their illegality under the IMC Act. This decision reinforces the ethical standards prescribed for the medical profession and ensures that tax benefits are not granted for actions that contravene other legal provisions.