considered the
issue of allowability of deduction for gifting of freebies by the
pharmaceutical company to medical practitioners under
Explanation 1 to section ... 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
considered the
issue of allowability of deduction for gifting of freebies by the
pharmaceutical company to medical practitioners under
Explanation 1 to section ... restricted to those examples. It is but
logical that when acceptance of freebies is punishable
under agreement
(apart from the employees) are not in the nature of freebies as the same
have been incurred for availing the services ... submitted that such expenses would not come under the
ambit of "freebies" as mentioned in IMC Regulations/ CBDT Circular, since
such expenses have
corporate tax matters. The corporate tax disallowance was on
account of freebies provided to medical practitioners. The
Assessing Officer based on Circular 5/2012 dated ... directions, the TP adjustment was
deleted. The DRP as regards freebies provided to medical
3
IT(TP)A No.82 & 170/Bang/2015
considering the
travel and conveyance. selling. marketing and distribution expenses
as freebies to doctors when such expenses were incurred wholly for
the purpose of business ... considering
the travel and conveyance. selling. marketing and distribution
expenses as freebies to doctors when such expenses were incurred
wholly for the purpose of business
respectively. These expenses are construed as freebies given to doctors,
Therefore in ins with the discussions made these expenses are
disallowed under section ... agreement (pg. 1561 & 1564) to substantiate
that the payment is not freebie, but is against certain services rendered
by the Doctors for consultancy services
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
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
respectively. These expenses are construed as freebies given to doctors,
Therefore in ins with the discussions made. these expenses are
disallowed under section ... travel expenses. The
ld. AR also submitted that these expenses are not freebies given to the
Doctors, but are incurred towards making the Doctors aware
Alcon Laboratories (India) Private ... vs Assistant Commissioner Of Income Tax, ... on 12 July, 2023
IN
