erred in deleting the
disallowance of Rs.22,99,72,607/- being freebies given by the
assessee to doctors, ignoring the fact that such payments ... erred in deleting the
disallowance of Rs.22,99,72,607/- being freebies given by the
assessee to doctors observing that the prohibition
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 ... argument of the assessee that the Circular of the Board speaks
about freebies and the same is not applicable to the case of assessee
Urban Primary Health
centre K.Pudur, Madurai by vacating the government freebies and other stocks,
which are kept in hospital Operation Theatre within the time ... Urban Primary
Health Centre, K.Pudur, Madurai, by removing the freebies, stored by the
Corporation.
2.According to the petitioner, there is an Urban Primary
expenses and found that these expenses
incurred in giving gifts and freebies to the Directors which is against the
regulations issued by the Medical Council ... regulations has put an ethics
prohibition upon them not to accept freebies like gifts, fee travel
arrangements etc. But the said MCI regulation is completely
CBDT, where it has been stated that disallowing expenditure on
freebies to medical practitioner is valid and the claim should be
inadmissible ... company from
time to time and, therefore, they are not freebies given to doctors and
the expenses are wholly and exclusively incurred for the business
distribution of goods, which are in the nature of
"freebies", in an arbitrary manner, is violative of Article 14
of the Constitution ... Banerjee with vehemence argues
that distribution of goods as largesse and freebies is not
directly relating to the constitutionally recognized right to
live with basic
disallowed Rs.1,71,45,768/- incurred by the
assessee for providing freebies to medical practitioners/their professional
associations.
4. Aggrieved by the order ... clauses 6.4 and 6.8 provide for rules that prohibit receipt of the
freebies and many related acts and items and things by the medical
practitioners
clarified that any
expenditure incurred, in providing abovementioned or similar freebies,
is in violation of the provisions of Indian Medical Council Regulations
India' (MCI) doctors were not authorized to avail such type of
freebies in lieu of prescribing medicines to the patients. He accordingly
submitted that
Circular No.
5/2012 dated 1 Aug 2012, which clearly states that freebies in the nature of gift,
travel facility, hospitality, cash or monetary grant ... 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
