narrow compass. This
assessee is being manufacturing drugs and pharmaceuticals. It
distributed samples free of cost to physicians under the pretext ... appellant
used to claim huge expenses on account of free samples distributed to
Physicians every year under the pretext that it is the business
requirement
2014
M/s D.D. Pharmaceutical Pvt. Ltd. Vs. ACIT
samples distributed to physicians will be allowable only if free samples
of physicians/doctors
Board has clarified vide Circular dated 25.04.2015 that the valuation of samples distributed free as a part of market strategy has to be done
they are manufacturing medicaments and were clearing physicians samples free of cost for distribution among Doctors. The appellants were assessing the goods under Rule ... samples free of cost themselves. In the said case, the appellants were manufacturing physicians samples for the client, who in turn were distributing free
through small value items. Lastly, for cost of samples, it was
stated that these samples are distributed through various agents to
doctors to prove ... limit and are purely for advertising its
products. A sample pen and injection box distributed by the
company was also produced before
clauses (i) to (v)
above;
(vii) being the expenditure on distribution of samples either
free of cost or at concessional rate; and
(viii) being
directions of the Dispute
Resolution Panel, expenses incurred on distribution of samples of Rs.
1,50,800 under the provisions of section
submitted that the lighters
were procured and distributed as samples over assessee's various
locations as supported by Branch Transfer invoices placed
appellants were manufacturing physicians samples on job work basis and sending the same to the principal manufacturer, who was distributing the same free of cost ... case as in those cases the manufacturers themselves manufacturing the physician samples and distributing the same to Physicians/Doctors free of cost, therefore no transaction
milk, it
is necessary to mix and homogenise the samples so as to evenly distribute
its fat content, moisture, cream, etc. Similarly, in case ... condiments, it is necessary to mix and homogenise the samples so as to
evenly distribute there ash content, moisture, broken grains
