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1. Business expenditure u/s 37(1) - pharmaceutical companies’ gifting freebies to doctors, etc. - The incentives (or “freebies”) given by Apex, to the doctors, had a direct...

2. Disallowance of sales promotion expenses being gifts to doctors and hospitals - Allowable business expenditure u/s 37(1) - the MCA regulations are applicable to the...

3. Disallowance of expenses claimed under the head of ‘Sales Promotion’ - assessee company paid such amount as “Freebies” to the doctors for prescribing pharmaceutical...

4. Payment of Referral fees to the Doctors by the Appellant - the regulations issued by MCI are qua the doctors/medical practitioners registered with MCI, and the same...

5. Allowable expenditure u/s 37(1) - providing gifts and freebies to Doctors and Medical Practitioners - Indian Medical Council (Professional Conduct, Etiquette and Ethics)...

6. Addition on account of alleged freebies to doctors - On mere perusal of the sale campaign programme extracted above, it would reveal that the respondent-assessee company...

7. Addition in view of the Provisions of section 50C on the Gift of Plots - Transfer of property by a Company as a gift - AO concluded how the gift by one company to other...

8. Disallowance of marketing & sales promotion expenses u/s 37(1)- Freebies to Doctors - The pharmaceutical company like the assessee is outside the scope of the circulars...

9. Disallowance of Selling and Distribution Expenses - allowable business expense - discounts on purchase of vaccines given to doctors - the present assessee being a...

10. Disallowance of gifts given to Doctors - business expenditure - it was necessary on the part of the assessee to provide complete details containing names, addresses of...

11. Admissibility of expenditures u/s 37 - there is no violation by the assessee in so far as giving any kind of freebies to the medical practitioners - such kind of...

12. Expenditure on account of freebies to medical professionals - deduction u/s 37(1) - It is an open secret, secret if it is, that all these freebies extended by the...

13. Fringe Benefit Tax (“FBT”) - business promotion expenses treated as fringe benefit accorded by the assessee to its employees - the expenses are incurred by field staff...

14. Disallowance of expenditure u/s 37(1) - expenditure under various heads of expenses such as doctors' spends, gifts & external and internal conference, etc - when an...

15. The only purpose of the assessee company to sponsor the foreign trip of the doctors was for the purpose of promotion and sale of the products of the assessee company. It...