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Income Tax - Highlights / Catch Notes

Home Highlights July 2013 Year 2013 This

Distributing free articles / samples to doctors - it is for the ...

Income Tax

July 16, 2013

Distributing free articles / samples to doctors - it is for the assessee to satisfy the Assessing Officer that the expense is not in violation of the Medical Council Regulations - HC

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  1. Valuation - physician samples - in the absence of any allegation of price at which the samples were being sold by the assessee to the distributor, the value of said...

  2. As physician samples manufactured and cleared to brand owners/ buyers on principal to principal basis for a consideration, further distributed free of cost to...

  3. Waiver of pre deposit - assessment of physician samples - appellants were distributing the medicaments as free samples to physicians. In this case the free samples are...

  4. Valuation - physician samples which are distributed free as part of marketing strategy, or as a gift or donation to doctors - the assessment cannot be done under Section...

  5. Valuation of free samples - samples are distributed free to the physicians - CESTAT has accepted that the method of valuation would be `cost of production or...

  6. Disallowance of expenditure incurred towards free samples - On a perusal of material placed before us, it is noticed that the cost incurred by the assessee towards...

  7. The free sample of medicine is only to prove the efficacy and to establish the trust of the doctors on the quality of the drugs. This again cannot be reckoned as...

  8. Levy of duty - marketability - dummy packs distributed to dealers, free of cost, for the purpose of advertisement - the dummy packs did not attract Central Excise duty - AT

  9. Penalty u/s 271C - Payment to Doctors - Employer / Employee relationship or not - AO directed to verify the facts - If it is found that these doctors were providing...

  10. Valuation of Free samples - Free samples cleared without paying duty on MRP basis – the only way left is to assess the value based upon M.R.P. of similar goods after...

 

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