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Dcit 2(1)(1), Mumbai vs Aristo Pharmaceuticals P.Ltd, Mumbai on 26 July, 2018

practice to distribute sales promotion articles to stockists, distributors, dealers, customers and doctors in order to promote volume of sales. The CIT(A) taking support ... view that the same were distributed predominantly to doctors and medical professionals in addition to stockists, chemists, distributors and customers. The CIT(A) was further
Income Tax Appellate Tribunal - Mumbai Cites 34 - Cited by 44 - Full Document

Torrent Pharmaceutical Ltd.,, ... vs Dcit, Circle-4(1)(2),, Ahmedabad on 8 August, 2018

regulations prevailing in those countries regarding gifting/other payments/expenses incurred on doctors and medical practitioners. Further, the A.O, has also not examined ... expenses accounted under the head of Business Advancement Expenses and Doctors' Sponsorship, which are grouped under Selling and Distribution Expenses, should not be disallowed
Income Tax Appellate Tribunal - Ahmedabad Cites 24 - Cited by 33 - Full Document
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