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
after making
disallowances of Rs.6,82,388/- towards freebies and Rs.12,72,710/- relating to
hiring and earth-filling expenses ... vide order dated 17.11.2025
sustained penalty levied on freebies and deleted the penalty levied on
disallowance
disallowance made by the
Assessing Officer in respect of expenditure incurred on freebies, gifts and
incentives provided to doctors and medical practitioners under section
disallowance made by the
Assessing Officer in respect of expenditure incurred on freebies, gifts and
incentives provided to doctors and medical practitioners under section
submitted that, in the instant case, it does
not provide any freebies and has engaged service providers, not medical
practitioners, to meet business needs. Without ... DCIT , reported in (2022) 442 ITR 1 (SC), held that gifting of freebies by
pharmaceutical companies to medical practitioners is prohibited by law and,
thus
submitted that, in the instant case, it does
not provide any freebies and has engaged service providers, not medical
practitioners, to meet business needs. Without ... DCIT , reported in (2022) 442 ITR 1 (SC), held that gifting of freebies by
pharmaceutical companies to medical practitioners is prohibited by law and,
thus
Medical council of India ( MCI ) regulations (2002),
which prohibits doctors from accepting freebies which such as expenses for
travel , hospitality, participation in seminars funded ... Medical council of India (
MCI ) regulations (2002), which prohibits doctors from accepting freebies
which in this case include expenses for travel , hospitality, participation in
seminars
expenses incurred by the assessee, being a pharmaceutical
company, could involve freebies or benefits extended to doctors and
medical practitioners attracting disallowance under Sect
Section ... that the expenditure did not partake the character of gifts,
hospitality or freebies extended to doctors or medical practitioners.
practitioners
Finding no evidence linking
treating the
expenditure as commission. These expenses were in the nature of
freebies given by M/s Asian Paints Ltd. to the dealers ... beneficiaries. The
assessee being one of the dealers also received such freebies and to
tax the same, the case was reopened.
3. During the course
stage.‖
(Emphasis Supplied)
38. In Zaggle Prepaid Ocean Services Pvt. Ltd. v. Freebie Solutions Pvt.
Ltd.49 the applicant/corporate debtor filed an application under
