expenses incurred on physicians sample as claimed".
2. "On the facts and in the circumstances of the case ... erred in deleting the disallowance of 25% of expenses incurred on
physicians samples ignoring the facts that the assessee had not been able to
substantiate
sample distributed.
(d) disallowing 20% of the cost of physician sample without any basis,
reasons, justification or any other allegation about the disposal ... physician
sample in any manner other than the distribution thereof to the doctors, chemist
etc.
(e) without prejudice to the above and in the alternate
given of smaller size,
wherein it is marked as "physician sample not for sale". Various other
expenditure under the aforesaid head, have been ... contrary, the Hon'ble Apex Court observed that
physicians samples are necessary to ascertain the efficacy of medicine
and introduce it in the market
done through small value items. Lastly, for cost of samples, it was
stated that these samples are distributed through various agents to doctors to prove ... given of
smaller size, wherein it is marked as "physician sample not for sale". Various other expenditure
under the aforesaid head, have been
given of smaller
size, wherein it is marked as "physician sample not for sale". Various other expenditure under
the aforesaid head, have been ... contrary, the Hon'ble Apex Court
observed that physicians samples are necessary to ascertain the efficacy of medicine and
introduce it in the market
given of smaller size, wherein it is marked as "physician
sample not for sale". Various other expenditure under the aforesaid head, have been ... contrary, the Hon'ble Apex Court
observed that physicians samples are necessary to ascertain the efficacy of medicine and
introduce it in the market
done through small value items. Lastly, for cost of samples, it was stated that these
samples are distributed through various agents to doctors to prove ... given of smaller size,
wherein it is marked as "physician sample not for sale". Various other expenditure under the
aforesaid head, have been
India Medtronic P.Ltd, Mumbai vs Asst Cit 10(1)(1), Mumbai on 27 May
given of smaller size, wherein it is marked as "physician sample
not for sale". Various other expenditure under the aforesaid head,
have been ... contrary, the Hon'ble Apex Court observed that physicians
samples are necessary to ascertain the efficacy of medicine and
introduce it in the market
shortage, free samples, giveaways etc. The
assessee furnished necessary details relating to sample distribution. The
assessee claimed that the free samples constituted 0.86% of total ... contended before the Ld. CIT(A) that the production of physician sample
and the distribution thereof is a well recognized , well accepted and
known facts
