sample without any basis,
reasons, justification or any other allegation about the disposal of the physician
sample in any manner other than the distribution thereof ... allowing the cost of samples produced in respect of those samples
which would have expired had they been not distributed as alleged by the
assessing
Circular 5/2012 dated
01.08.2012, disallowed the following expenses:-
Cost of samples distributed Rs.3,71,20,122
Travel and conveyance provided ... 2015
M/s.AstraZeneca Pharma India Limited.
practitioners, namely, cost of sample distributed amounting
to Rs.3,71,20,122 was also directed
disallowing cost of samples without
appreciating the fact that the sample details pertaining to doctors to
whom samples were distributed had been submitted ... disallowing cost of samples without
appreciating the fact that the sample details pertaining to doctors to
whom samples were distributed had been submitted
R.Ravimaran S/O Ramachandram vs Union Of India Rep By Its Secertary The ... on
last batch of
samples were sent to the applicant herein on 13.08.2003 and thereafter,
the applicant never requisitioned for any samples. The applicant neither
submitted ... appellant was doing sales promotion work of visiting
doctors and distributing samples. It is his case that the Labour Court has
rightly adjudicated the matter
Board Circular No. 5/12 dated 01.08.2012: -
i Cost of samples distributed 3,47,65,606
ii Travel & Conveyance provided to Doctors ... gave relief to the assessee with regard to cost of samples distributed
and literature provided to the doctors. Accordingly the following
disallowances survive post
tests selected from relevant
IS (latest amended)/this specification.
b) A sample of Distribution Transformers shall be selected
randomly from the lot supplied ... sampling can be considered at request and cost of the
supplier. In such case, samples in double numbers (than
number of samples sent earlier) selected
found that the Petitioner debited
certain expenses on cost of samples purchased for distribution under
head advertisement and sales promotion of Rs.22676984 ... revealed
that the assessee is debiting expenses on cost of samples
purchased for distribution under head Advertisement and
Sales Promotion
section 26; (n) "doping Control" includes all steps and processes from test distribution planning up to the disposal of any appeal and enforcement of consequences ... testing" means the parts of the doping control process involving test distribution planning, sample collection, sample handling, sample transport to the laboratory and testing
selling so called pure Ghee.
That, the accused was informed about sample being taken for
analysis as per Form No.6 and Rule ... signature of accused was
taken on the receipt. That, the sample was distributed equally into
three clean, odorless bottles having no crack, after applying seal
