Tribunal is perverse in
allowing deduction representing sample distribution
expenses in terms of Section 37(1) of the Act; in the
absence of any sale ... claimed expenditure of
`15,45,170/- on account of sample distribution. In the absence of
evidence of sample distribution on account of foreign shipment
closing stock did include quantities and values of
samples, but since the samples were distributed free of cost,
these were reflected as part and parcel ... whom such free samples were
distributed, furnished only region wise samples distributed to
medical representatives, and no details of physicians/doctors
were given
cost of free
samples distributed by the assessee.
23. AO has stated that the assessee claimed free distribution samples to various
persons amounting ... asked to submit confirmations of the persons to whom
such free samples were distributed including complete details of such persons. AO has
stated that this
statement and details of shortage, free samples, giveaways etc. The
assessee furnished necessary details relating to sample distribution. The
assessee claimed that the free samples ... furnished the
details of samples given to the doctors nor has it quantified the same.
The amount of samples distributed is also not mentioned
essential
for the OP to have larger sample size and to distribute this sample size in rural
and urban population according ... ratio in which the population stands
distributed in rural and urban areas. Because of this non-distribution of sample,
the taste of rural viewers
medicines based on the free samples supplied by the assessee. The fact that the physicians samples may be distributed in a different pack ... samples to be distinct from the goods sold in the open market. In other words, irrespective of the fact that the physicians samples are distributed
gift as given on a festival or
a free sample as distributed by a pharmaceutical company to the doctors
but an actual commission allowed ... target
of any sale promotion would only be the doctors and distribution
of samples of drugs to doctors was to make them aware that such
samples from the said M/s.Nirman Pharma, the appellant distributes these samples free of cost to various Medical Practitioners. The appellant herein is claiming ... 2005 CX dated 25/04/2005 relates to the valuation of samples distributed free of cost is not applicable in the case where the same
said food article was
found stored in crates for distribution for sale. The sample consisted of 2 x 500
ml. sealed poly packets ... Milk of 500 ml each were found stored for sale/distribution
and a sample of said milk was lifted which on analysis was found
borne by the plaintiff
alongwith expenses of the samples of tea which were to be distributed for promotion of sale.
6. It was further ... besides the costs of
the tea samples distributed for promotion of tea were also adjusted. Thus, total to
Rs.10,000/ had already been incurred
