disallowance of business/
conference fee and sponsorship expenses under the gift and
freebies to doctors of Rs.2,26,07,758/-. As both the grounds ... Promotion
Expenses, Conference Fees aggregating to Rs.9,81,46,332/= and
freebies and gifts paid to Doctors
disallowance of business/
conference fee and sponsorship expenses under the gift and
freebies to doctors of Rs.2,26,07,758/-. As both the grounds ... Promotion
Expenses, Conference Fees aggregating to Rs.9,81,46,332/= and
freebies and gifts paid to Doctors
kindly be deleted.
4.2 The learned DR before us contended that the freebies given to the doctors
are not allowable deduction under the provisions ... from pages 1 to 9 and contended that the issue regarding the
freebies to the doctors has already been decided in its favour
relates to the disallowance of
Sales Promotion Expenses in the form of freebies to doctors and medical
professionals ... outset, it is submitted that expenses incurred as freebies
given to doctors are not allowable as deduction u/s. 37 of the Act in view
aggregating to Rs 248,74,32,259) on
account of freebies to the doctors." While, for the detailed reasons we will ... consider the following question:
Whether an item of expenditure on account of freebies to medical professionals,
which is hit by rule 6.8.1 of Indian Medical
erred in holding that when the receipt of freebies is an
offence and/or prohibited by law in the hands of doctors, the payment thereof ... without
appreciating the fact that the expenditure was incurred for providing freebies to
medical practitioners and their professional associates in violation of regulation
issued
incurred for
distribution of costly articles (exceeding Rs.750/- each article) are freebies to
doctors and professionals.
3. For that ... without appreciating the fact that the expenditure was incurred for providing freebies
to medical practitioners and their professional associates in violation of regulation
issued
Factually, the funds received were used to provide freebies to the doctors
and medical practitioners. A satisfaction note by the Assessing Officer of
IFMER ... funds for Medical Education the funds
were used for providing freebies to doctors like travel, stay etc. It is clear that
the grant
Factually, the funds received were used to provide freebies to the doctors
and medical practitioners. A satisfaction note by the Assessing Officer of
IFMER ... funds for Medical Education the funds
were used for providing freebies to doctors like travel, stay etc. It is clear that
the grant
Factually, the funds received were used to provide freebies to the doctors
and medical practitioners. A satisfaction note by the Assessing Officer of
IFMER ... funds for Medical Education the funds
were used for providing freebies to doctors like travel, stay etc. It is clear that
the grant
