The assessee filed a revised return of income to correct the addition based on professional receipts in...

The assessee filed a revised return of income to correct the addition based on professional receipts in the original return. The hospital made a total payment of Rs. 47,26,546 to the assessee during the year, shown as professional receipts. However, there is no evidence to suggest that Rs. 1,89,909 pertains to a partial refund of deposits. Therefore, the addition of Rs. 1,89,909 is confirmed. The assessee proved payment to an anesthetist, and the addition related to this payment is directed to be deleted. The assessee substantiated payment to Dr. RK as professional fees through evidence, and this addition is directed to be deleted as the expenditure was wholly and exclusively for business purposes. Regarding petrol and diesel expenditure, t..... .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X