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
Dealer Gift
DCIT (204) 146 ITD 730 (Del) • In-shop demonstrator expenses
• Freebies items/ free gifts
Glaxo Smithkline Consumer • Sales promotion
Healthcare Ltd. vs. ACIT ... 2014)
A.W. Faber Castell (India) Pvt. Ltd. vs. • Freebies items/ free gifts
DCIT ITA No. 577/Mum/201
Reebok India Co. vs. ACIT
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
against sale. The ld. PCIT was of the opinion that the total
freebies given by the assessee ... interest of the Revenue as the AO
has allowed the freebies in violation of the CBDT Circular No. 5/12.
The assessee filed detailed reply
