made by the AO on account of
physician samples distributed at free of cost.
(2) The ld.CIT(A) has erred ... made by the A.O. on account of Physician Samples
distributed free of cost.
3. In this case, ld. A.O. disallowed the amount
which the assessee
had incurred for the purpose of distributing samples. It was submitted that
the assessee is a pharmaceutical company and is manufacturing medicines ... Samples
5.1 Free sample of drugs shall not be supplied to any person
who is not qualified to prescribe such product.
5.2 Where sample
distribution company,that it was carrying out marketing and distribution
activities in India,that sales commission,selling and distribution expenses,product give-away and
samples ... through small value items. Lastly, for cost of samples, it was
stated that these samples are distributed through various agents to doctors to prove
learned AR is that it is necessary for the
assessee to distribute free sample of books to prospective
customers/colleges/book stores/authors in order ... free samples cost' this expense is in
respect of Distribution of free sample copies of books to prospective
customers/colleges/book stores / authors
organizing medical-education
meeting(Rs.1.75 crores)and distribution of free product samples(9.03 lakhs).The DRP further
held that a regulatory body like ... through small value items.
Lastly, for cost of samples, it was stated that these samples are distributed through various
agents to doctors to prove
distribution company,that it was carrying out
marketing and distribution activities in India,that sales commission,selling and distribution
expenses,product give-away and samples ... through small value items. Lastly, for cost of samples, it was stated that these
samples are distributed through various agents to doctors to prove
ordinate Bench of Tribunal
disallowed only 2% of cost of sample distributed to the physicians, copy of the
order was also furnished vide page ... paper book. The Ld.
AR further submits that full details of sample distributed were provided. The
matter was restored in assessment year
Part II of the Rules.
d) The Appellants also undertook the distribution of samples of tea to the buyers in accordance with Rule 2 contained ... They are also engaged in drawing samples, undertaking printing of catalogues, distribution of samples to their buyers and conduct of auction in accordance with
under the head
sampling. The assessee has basically reimbursed the claim, relating to the free
sample distribution in cooking competition ... agents.
12. It is also observed from sample copies of schemes at pages 22 to 24 which
shows that the scheme of Annual Purchase Bonanza
huge quantities of products under the guise of physician samples and that therefore these samples have to be valued under MRP basis for discharge ... traders whether the goods cleared as samples where distributed as samples only or whether they were sold in retail. It is pertinent to note that
