appreciating the fact that same are not in the nature of medical freebies as defined
under the Indian Medical Council (Professional Conduct, Etiquette and Ethics ... 2014.
4.5 Another addition made in assessment order was disallowance of
Medical freebies u/s 37(1) . The same stem from the fact that
appreciate that there is no prohibition on the pharmaceutical
industry from giving freebies and gifts to distributors and retailers.
3 I.T.A. Nos.3537 ... disallowed u/s.37(1), the
disallowance should have been restricted to freebies and gifts
received by medical practitioners.
9. For that the Commissioner
reasons. There are allegations against the traffic police
that they are accepting freebies from such commercial establishments and
illegally permitting such parkings on the main ... Services has to be preserved. In the event of accepting
any such freebies from the commercial establishments, the same will
disrepute the Police Department
value of the vehicle, the dealers almost invariably offer a series of
freebies, such as:
(a) direct cash discount, which is officially conveyed by almost ... representatives promise
during the sale of the vehicle; and
(c) additional freebies, which are nothing but discounts in the form of extra free
services; pickup
imposed a
prohibition on incentives to doctors by the pharmaceutical
companies, providing freebies to medical practitioners and their
professional associates in violation of regulation issued ... unethical practice of impressing the doctors to prescribe their
medicines by giving freebies/ samples which is in violation of
guidelines issued by Veterinary Council
Sarkar” directed by the petitioner, in which visual portrayal of throwing the
freebies, announced by the various Chief Ministers' and distributed by the
Government ... respondent is that the scene in the film, in which the freebies given by the
Government were shown as thrown into the fire, had been
Sarkar” directed by the petitioner, in which visual portrayal of throwing the
freebies, announced by the various Chief Ministers' and distributed by the
Government ... respondent is that the scene in the film, in which the freebies given by the
Government were shown as thrown into the fire, had been
Department officials, as they are
indulging in demand and acceptance of freebies openly from the business
community. Much more freebies and corrupt activities are openly ... 16185 of 2012].
19. The evil menace of demand and acceptance of freebies in
large scale in a routine manner are causing loss
Ethics)
Regulations, 2002, expenditure incurred by the taxpayer by way of
freebies and gifts to doctors and medical practitioners was not
allowable business expenditure under ... expenses incurred on doctors and medical practitioners, by way of
freebies and gifts, are within the scope of the said proviso. The Tax
Tribunal held
physicians, etc, and
not pathologists, is prima facie in the nature of
freebies to the payee, and is in violation of CBDT
Circular
