ground
that the same were with regard to providing gifts/freebies to Doctors and
Medical Practitioners and the same was against the Medical Council ... therefore till 14.12.2009, the amendment of
the gifts/freebies to the Doctors and Medical Professionals did not fall
within the purview of the explanation
product and brand name etc. and these articles cannot be
reckoned as freebies given to the Doctors. It was further
submitted that since the assessee ... noted that the assessee's act of incurring
expenditure or providing freebies is an offence. The A.O,
therefore, following the Board Circular above
while completing the assessment, the doctors'
freebies were disallowed based on the circular issued by the CBDT. The CIT(A) ,
therefore, called ... These are not
A/C gifts / freebies
Product reminder 4,31,41,360 4,31,41,360 -
Retail Push 3,323 3,323 Unrelated
Assessee, the AO was of the opinion the expenses on gifts or
freebies to doctors is not allowable business expenditure in
terms of the CBDT ... list of beneficiaries and finding it be allowable
expenditure the gifts or freebies given to the distributor or
retailers, but, however, in absence
promises made by political parties for the distribution of free
goods (‘freebies’) as a part of their election manifesto or during
election speeches. The main ... sets of writ petitions. The
first batch relates to preelections freebies which may influence
voters at the time of elections. The second
individual clients, through his Company
in the name and style of Freebie Solution Pvt. Ltd. In the year 2022, he
along with his family, shifted ... Dirham, while
working in Dubai. The record and documents of M/s Freebie Pvt. Ltd.
(family business of the Applicant) were furnished to the Investigating
certain tangible
materials, which are now being called in common parlance as ‘freebies’.
18.2 Supreme Court Directives on Election Manifestos ... People Act, 1951, the reality cannot be ruled out that distribution of
freebies of any kind, undoubtedly, influences all people.
18.2.2 The Hon’ble Court
burden on the State Exchequer. The
five guarantees are the freebies assured in the election
manifesto which is attacked by the petitioner on the
ground ... affidavit filed in
support of the application, it is averred that the freebies
and guarantee schemes promised in a election manifesto
would not amount
allegation with regard to the distribution of freebies to the voters is concerned, except by making a vague allegation, the election petitioner has not given ... material particulars and details as to whom those freebies were given. Though it is stated that the first respondent himself distributed such freebies, there
sound or not and whether it has the effect of
dolling out freebies or appeasing a section of the society to
the detriment of others ... appellant. The gist of appellant's
argument is that promises of freebies such as
colour TVs, mixer-grinders, laptops, etc., are in
form part
