Indian Kanoon - Search engine for Indian Law

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

solitary grievance was that the assessee company paid such amount as "Freebies" to the doctors for prescribing pharmaceutical product of the assessee company ... evidence on record to prove that said payment was merely a "Freebies" to the doctors for prescribing pharmaceutical product of the assessee company