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
Civil No. 23207 of 2019) wherein it had been held
Gifting Freebies to Doctors is Prohibited By Law and thus the Pharma
Companies Cannot Claim ... Supreme Court was concerned with
the case of gifting of freebies to Doctors. In its judgment The verdict
was passed while dismissing a plea
given to the medical
practitioners was treated by the AO as 'freebies' and without properly
considering the fact that Circular ... clarificatory nature
and disallowance of gift (freebies) u/s 37(1) should be treated to be
applicable w.e.f. 10.12.2009 i.e. from
issued by CBDT wherein
it was categorically stated that any kind of freebies given to doctors and other
medical professionals by a pharmaceutical company ... thus put an ethics
prohibition upon the medical practitioners not to accept freebies like gifts, fee,
Page | 15
M/s Peerless Hospitex Hospital & Research
M/S Reckitt Benckiser (I) Pvt. Ltd., ... vs Dcit, Cir-12(1), Kolkata, Kolkata on
nature of sales promotion expenses, business
promotion expenses (including free gifts/freebie/bonus packs etc.) market research
expenses has to be excluded from the computation
nature of sales promotion expenses, business
promotion expenses (including free gifts/freebie/bonus packs etc.) market research
expenses has to be excluded from the computation
nature of sales promotion expenses, business
promotion expenses (including free gifts/freebie/bonus packs etc.) market research
expenses has to be excluded from the computation
nature of sales promotion expenses, business
promotion expenses (including free gifts/freebie/bonus packs etc.) market research
expenses has to be excluded from the computation
nature of sales promotion expenses, business
promotion expenses (including free gifts/freebie/bonus packs etc.) market research
expenses has to be excluded from the computation
