such free samples. The assessee submitted that the
assessee has purchased samples worth Rs. 126.75 lacs for its free
distribution. The assessee submitted copies ... field
staff for their necessary distribution to doctors . It was submitted that goods
purchased for distribution to Doctors as samples are manufactured as
"Physician
expenditure of Rs.1.43 lakhs incurred
towards sample clearing charges. Other samples have been distributed to
various peoples and the assessee has also furnished ... samples were purchased by the assessee, then the cost of
samples should be reduced from the Purchases and if the samples were
distributed from manufactured
being 70% of the expenses claimed on account of distribution of
free samples. In the assessment year 2010-11, in a connected grievance
because the appellant has distributed
only low value items such as desk cleaner, desk tops, free samples of
medicines etc. for promoting the product
Star Channel
Companies derive revenues from the Indian market from the
distribution of television channels and sale of advertisement time
to be aired on these ... specifically, it has involved in
the sale of broadcasting air-time, the distribution of
channels, the provision for infrastructure services, the
supply of transponder capacity
been unable to adduce any agreement entered into with
the exhibitors / onward distribution either before me or before the A.O.
as has discussed ... regards the so-called 'agency
agreement the appellant has only produced samples that only indicate
that the appellant is entitled to received
relating to
sale of gold / silver items with supporting evidence. In fact, sample
copies of purchase invoices showing acquisition of some gold/silver
items were ... produced before the Departmental Authorities.
Further, the deed of family arrangement showing distribution of assets
was also submitted before the Departmental Authorities. That being
Mumbai Mazdoor Sabha, Mumbai vs Dcit Cen Cir 43, Mumbai on 8 November, 2016
आयकर
Forever Precious Jewellery & Diamonds ... vs Department Of Income Tax on 30 September, 2016
IN
Pahilajrai Jaikishin, Mumbai vs Department Of Income Tax on 1 February, 2016
आयकर अपील
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