clauses (i) to (v) above;
[(vii) being the expenditure on distribution of samples either free of cost or at
concessional rate; and]
(viii) being ... target of any sales
promotion would only be the doctors and distribution of samples of drugs to doctors
was to make them aware that such
filed any explanation,that it had not given proof of sample distribution to the Doctors, that
AO was justified in making the addition, that ... assessee submitted that details of issue of free
samples distribution to Doctors has been restored back to the file
purposes and the physician samples manufactured for other brand owners/ manufacturers of medicines. These physician samples are distributed free-of-cost and therefore, they ... respect of appellants own physician samples distributed free-of-cost and ` 1,46,38,741/- in respect of physician samples sold to other major
pertinent to note that the said employee cost, administrative
expenses, selling and distribution expenses, depreciation and financial
charges are also incurred in the succeeding years ... Damage allowance, Extra discount, Freight, Dealers
meeting expenses, sale promotion, sales distribution, sampling, travelling
etc. and Financial expenses consists Interest and bank charges. Thus even
assessee in new
areas. The expenditure mainly consist of free scheme, sample
distribution, new division launch, salary and staff expenses of
new divisions ... capital expenditure then same cannot be allowed. Nature of
expenses being distribution of samples, opening of new offices
etc. clearly show that the assessee
temporary arrangement for manufacture of pan masala for market research and sampling requirement and is yet to begin commercial production of the product. Further ... specified that the product on test basis is manufactured for free distribution, for sampling purpose and the pouches (hand packed) neither bear brand name
case where the respondent paid duty on physician samples wrongly. After realizing their mistake that duty is not payable, the respondent has filed a refund ... their appeal holding that there was no unjust enrichment as the samples were distributed of cost to Doctors and as such no excise duty
Infochips Ltd. vs. DCIT) Page 5
(vii) Being the expenditure on distribution of samples
either free of cost or at concessional rate and ]
(viii) Being
sold, or stocked or exhibited or offered for sale, or distributed;
(b) take samples of any drug or cosmetic, -
(i) which is being manufactured ... stocked or exhibited or offered for sale, or is being distributed;
(ii) from any person who is in the course of conveying, delivering or preparing
sold, or stocked or exhibited or offered for sale, or
distributed;
(b) take samples of any drug or cosmetic,
(i) which is being manufactured ... stocked or exhibited or offered for sale, or is being
distributed;
(ii) from any person who is in the course of
conveying, delivering or preparing
