that the major
expenses incurred were on sales promotion, conveyance, travelling, sample distribution,
royalty & marketing. Regarding whether the assessee is a trading concern ... business, penetration in the market was
necessary and as such sample distribution and business promotion was the key
during the year. Sales had just begun
total expenditure of Rs.1,26,75,000/-
in respect of samples distributed to the Doctors during the year under
consideration which stood deleted ... Physician Sample'. The receipts of the said sample were
supported by delivery challans and Invoices. Even, the samples were
dispatched through courier/transport, agency
contrary, the lower
authorities have concluded that free samples distributed by
pharmaceutical companies are in the nature of sales promotion based
on the judgment ... Eskayef
(supra) and, therefore, the Assessing Officer included the free samples
distributed to Doctors and others in the FBT. In our considered opinion,
without going
brand ambassadors for sale
promotion as well as expenditure incurred in distribution of
samples. Out of the total amount paid to the brand
3
ambassadors ... taxation the
amount paid to brand ambassador and expenses incurred in
sample distribution. Therefore, the appeal filed by the appellant
under Section 246A
that the plaintiff is not
authorized to change the rates after distributing the sample book rates.
In the present case, the sample rates for supply
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deceased's office and showed him about 4 Saree samples,
intended to be distributed on the next day. Mr. Mahadik states, that
however ... happened there.
26. Record indicates that, Mehul had bought Saree samples for
the Saree distribution programme. On the previous evening, Mehul
himself had gone
