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2018 (2) TMI 52 - AT - Income TaxDisallowance of marketing & sales promotion expenses u/s 37(1)- Freebies to Doctors - Held that:- the circular issued by the CBDT enlarging the scope of disallowance to the pharmaceutical companies is without any enabling notification or circular of the Medical Council of India. Considering the settled legal position on the issue, we are of the opinion that the issue now stands covered in favour of the assessee. The pharmaceutical company like the assessee is outside the scope of the circulars by the Medical Council of India or the CBDT. Therefore, the conclusions of the AO/CIT(A) in this regard are reversed. Thus, the grounds raised by the assessee are required to be allowed. See The Dy. CIT 8 (2) , Mumbai Versus PHL Pharma P Ltd. [2017 (1) TMI 771 - ITAT MUMBAI] - Decided in favour of assessee.
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