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
proceedings, the
assessee submitted that the Circular of the Board speaks about freebies and
ITA No. 296/Ahd/2019
Sunflower Pharmacy vs. ITO
Asst.Year ... case of assessee as the commission
expenditure cannot be termed as freebies to doctors from pharmaceutical
retail stores. Further, it was submitted by the assessee
erred in deleting the
disallowance of Rs.22,99,72,607/- being freebies given by the
assessee to doctors, ignoring the fact that such payments ... erred in deleting the
disallowance of Rs.22,99,72,607/- being freebies given by the
assessee to doctors observing that the prohibition
Board that some pharmaceutical
and allied health sector Industries are providing freebees (freebies) to
medical practitioners and their professional associations in violation of
the regulations ... argument of the assessee that the Circular of the Board speaks
about freebies and the same is not applicable to the case of assessee
disallowed Rs.1,71,45,768/- incurred by the
assessee for providing freebies to medical practitioners/their professional
associations.
4. Aggrieved by the order ... clauses 6.4 and 6.8 provide for rules that prohibit receipt of the
freebies and many related acts and items and things by the medical
practitioners
Board that some pharmaceutical
and allied health sector Industries are providing freebees (freebies) to
medical practitioners and their professional associations in violation of
the regulations ... prescribe branded medicines only in lieu of the gifts and other
freebies granted to them by some particular pharmaceutical industries. Once
this has been prohibited
purpose of sales promotion of the firm which
amounted to giving of freebies. Since the claim was accepted by the Assessing
Officer ignoring the CDBT ... prescribe
branded medicines only in lieu of the gifts and other freebies granted to
them by some particular pharmaceutical industries. Once this has been
prohibited
product, brand reminder, etc. These articles cannot
be reckoned as freebies given to the doctors. Even the free sample of
medicine is only to prove ... quality of the drugs. This again cannot be reckoned as
freebies given to the doctors but for promotion of its products. The
pharmaceutical company, which
India' (MCI) doctors were not authorized to avail such type of
freebies in lieu of prescribing medicines to the patients. He accordingly
submitted that
Board that some pharmaceutical
and allied health sector Industries are providing freebees (freebies) to
medical practitioners and their professional associations in violation of the
regulations ... case, the expenses incurred by the assessee
on the doctors are not freebies and are not of the
nature prohibited by the MCI guidelines
