grossly erred in disallowing expenses allegedly incurred towards providing
gifts and freebies to the doctors / medical practitioners by invoking the
provisions of Indian Medical Regulations ... verification found that selling and
distribution expenses includes gift and freebies to the doctor for an amount
aggregating to Rs. 6,64,27,499/- detailed
account of expenses classified as freebies confirmed by the ld.CIT(A)
may kindly be deleted.
ITA No.2458/Ahd/2017
2
2. The disallowance ... expenditure claimed as 'Non-freebies'
u/s.37(1) of the Act of Rs.1,00,67842/- under various heads
exchanged . They provide Doctors free travelling, accommodations, food
etc., which are called freebies. Pharma companies also distribute various promotional
material for their products having their ... Ethics) Regulations, 2002 on
10.12.2009 prohibiting the doctors to accept the freebies from pharma companies and
termed such acceptance as professional misconduct on the part
pharmaceutical or
allied health sector industries in the nature of freebie to doctors is in violation of
above mentioned regulation of MCI and therefore, such ... offence or prohibited by law.
8.1 However, based on the judicial trend, freebies given to /expenses incurred
for the benefit of doctors by pharmaceutical companies
grossly erred in disallowing expenses allegedly
incurred towards providing gifts and freebies to the doctors/medical
practitioners by invoking the provisions of Indian Medical
Regulations ... Expenses,
Conference Fees aggregating to Rs.10,10,64,882/ which are
freebies and gifts paid to Doctors. The Ld. AO has referred to
CBDT
disallowance of business/
conference fee and sponsorship expenses under the gift and
freebies to doctors of Rs.2,26,07,758/-. As both the grounds ... Promotion
Expenses, Conference Fees aggregating to Rs.9,81,46,332/= and
freebies and gifts paid to Doctors
disallowance of business/
conference fee and sponsorship expenses under the gift and
freebies to doctors of Rs.2,26,07,758/-. As both the grounds ... Promotion
Expenses, Conference Fees aggregating to Rs.9,81,46,332/= and
freebies and gifts paid to Doctors
kindly be deleted.
4.2 The learned DR before us contended that the freebies given to the doctors
are not allowable deduction under the provisions ... from pages 1 to 9 and contended that the issue regarding the
freebies to the doctors has already been decided in its favour
proceedings, the
assessee submitted that the Circular of the Board speaks about freebies and
ITA No. 296/Ahd/2019
Sunflower Pharmacy vs. ITO
Asst.Year ... case of assessee as the commission
expenditure cannot be termed as freebies to doctors from pharmaceutical
retail stores. Further, it was submitted by the assessee
dated 01-08-2012 which provides for disallowance of
deduction pertaining to freebies given to medical practitioners.
In response to that the assessee company submitted ... dated 01-08-2012, which provides for
disallowance of deduction pertaining to freebies given to
medical practitioners.
In response to that the assessee company submitted
