hands of the members of the
association to claim them as freebies.
36. As referred above , judgment in the case of O.P. Sharma ... report published in Business Today titled "The Economics of
Election Freebies" made a comparative study of freebies being distributed
across the State
pharmaceutical or
allied health sector industries in the nature of freebie to doctors is in violation of
above mentioned regulation of MCI and therefore, such ... offence or prohibited by law.
8.1 However, based on the judicial trend, freebies given to /expenses incurred
for the benefit of doctors by pharmaceutical companies
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
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
restricted to those examples. It is but logical that when
acceptance of freebies is punishable by the MCI (the range of penalties and sanction extending ... practitioner), pharmaceutical companies cannot be granted the
tax benefit for providing such freebies, and thereby (actively and with full knowledge) enabling
the commission
restricted to those examples. It is but logical that when
acceptance of freebies is punishable by the MCI (the range of penalties and sanction extending ... practitioner), pharmaceutical companies cannot be granted the
tax benefit for providing such freebies, and thereby (actively and with full knowledge) enabling
the commission
course of survey operations, it was noticed that the assessee was giving
freebies to the medical professionals. It was noticed that those kinds of
expenses ... assessment proceedings, the AO noticed that the assessee has
incurred expenses on freebies under the following heads:-
(a) Survey fees paid to Doctors for Market
connection to various
camps/seminars/conferences, were in the nature of "Freebies" to the medical
practitioners, which being prohibited by law in terms ... that that expenditure
incurred in organizing the camps & seminars were "Freebies" to the medical
practitioner and therefore prohibited in law.
5. BECAUSE
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
