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“freebies to doctors”

Business ExpensesSection 37 ExplanationSection 37 Explanation50 judgments

The decision most relied on for freebies to doctors is Apex Laboratories Pvt. Ltd. v. CIT (135 Taxmann.com 286), cited in 148 judgments on BharatTax.

Leading authorities on freebies to doctors

Apex Laboratories Pvt. Ltd. v. CIT
135 Taxmann.com 286 · 2022 · Supreme Court
148
citing judgments

Expenditure incurred by pharmaceutical companies on freebies provided to medical practitioners is not deductible under Explanation 1 to Section 37(1) of the Income-tax Act, as such gifting is prohibited by the Medical Council Regulations, 2002. The court also held that what is directly prohibited by law cannot be indirectly evaded through contrivance.

CIT v. Kap Scan and Diagnostic Centre (P.) Ltd.
344 ITR 476 · 2012 · High Court
58
citing judgments

Payment of commission to doctors for referring patients to diagnostic centers or providing gifts, freebies, or hospitality to medical practitioners by pharmaceutical companies is against public policy and cannot be allowed as a business expenditure under Section 37(1). Demanding such benefits is unethical on the part of doctors, and paying them is equally unethical on the part of companies.

Dy. CIT v. PHL Pharma (P.) Ltd.
78 Taxmann.com 36 · 2017 · ITAT
38
citing judgments

Pharmaceutical companies are not subject to the Medical Council of India (MCI) guidelines concerning freebies given to doctors. Consequently, expenses on such freebies are not disallowed under Explanation 1 to Section 37(1) of the Income Tax Act.

1. M/s. Solvay Pharma India Ltd. v. PCIT
89 Taxmann.com 249 · 2018 · ITAT
12
citing judgments

Expenditure incurred by pharmaceutical companies providing gifts or freebies to doctors is not deductible if it violates MCI Regulations.

Judgments citing freebies to doctors

DCIT, Circle-3(4), Mumbai vs. Glenmark Pharmaceuticals Limited, Mumbai

In the result, appeal of the Revenue for Assessment Year 2016-17

ITA 3991/MUM/2025[2016-17]Status: DisposedITAT Mumbai12 Mar 2026AY 2016-17

Bench: Shri Pawan Singh & Shri Girish Agrawal

For Appellant: Shri Vijay Mehta, CAFor Respondent: Ms. Neena Jeph, CIT DR
Section 143(3)Section 35Section 41(1)Section 801C

under the Medical Council Act, 1956. Based on the above, ld. Assessing Officer called for the details of expenses incurred on account of freebies to doctors and medical professionals and why the same should not be disallowed. Assessee made a detailed submission along with a list of corporate gifts distributed

DCIT, Circle-3(4), Mumbai vs. Glenmark Pharmaceuticals Limited, Mumbai

In the result, appeal of the Revenue for Assessment Year 2016-17

ITA 3971/MUM/2025[2015-16]Status: DisposedITAT Mumbai12 Mar 2026AY 2015-16

Bench: Shri Pawan Singh & Shri Girish Agrawal

For Appellant: Shri Vijay Mehta, CAFor Respondent: Ms. Neena Jeph, CIT DR
Section 143(3)Section 35Section 41(1)Section 801C

under the Medical Council Act, 1956. Based on the above, ld. Assessing Officer called for the details of expenses incurred on account of freebies to doctors and medical professionals and why the same should not be disallowed. Assessee made a detailed submission along with a list of corporate gifts distributed

Wockhardt Limited, Aurangabad vs. The Assistant Commissioner of Income Tax Central Circle 2(1), Pune

In the result, the appeal of the assessee is partly allowed

ITA 837/PUN/2025[2016-17]Status: DisposedITAT Pune10 Nov 2025AY 2016-17

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Manthan ShahFor Respondent: Shri Amit Bobde
Section 127Section 132Section 132(4)Section 143(2)Section 153C

under : “Thus, in guise of the use of funds for Medical Education the funds were used for providing freebies to doctors like travel, stay etc. It is clear that the grant was not utilized for the purposes of Medical Education of doctors as claimed. This shows that the grants ... organize any Medical Conferences and the funds were expended on instruction of the assessee company received through its employees on providing freebies to doctors. The Indian Medical Council (Professional Conduct, Etiquette and Ethics) Regulations. 2002 (the regulations) further amended on 10/12/2009, prohibits the medical practitioners and their professional associations from

Wockhardt Limited, Aurangabad vs. The Assistant Commissioner of Income Tax Central Circle 2(1), Pune

In the result, the appeal of the assessee is partly allowed

ITA 836/PUN/2025[2018-19]Status: DisposedITAT Pune10 Nov 2025AY 2018-19

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Manthan ShahFor Respondent: Shri Amit Bobde
Section 127Section 132Section 132(4)Section 143(2)Section 153C

under : “Thus, in guise of the use of funds for Medical Education the funds were used for providing freebies to doctors like travel, stay etc. It is clear that the grant was not utilized for the purposes of Medical Education of doctors as claimed. This shows that the grants ... organize any Medical Conferences and the funds were expended on instruction of the assessee company received through its employees on providing freebies to doctors. The Indian Medical Council (Professional Conduct, Etiquette and Ethics) Regulations. 2002 (the regulations) further amended on 10/12/2009, prohibits the medical practitioners and their professional associations from

Wockhardt Limited, Aurangabad vs. The Assistant Commissioner of Income Tax Central Circle-2(1), Pune

In the result, the appeal of the assessee is partly allowed

ITA 835/PUN/2025[2017-18]Status: DisposedITAT Pune10 Nov 2025AY 2017-18

Bench: Shri R.K. Panda & Ms. Astha Chandraआयकर अपील सं. / Ita Nos.837, 835 & 836/Pun/2025 निर्धारण वर्ष / Assessment Years : 2016-17, 2017-18 & 2018-19 Wockhardt Limited, D-4, Midc, Chikalthana, Aurangabad-431006 Vs. Assistant Commissioner Of Income Tax, Central Circle-2(1), Pune Pan : Aaacw2472M अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee By : Department By : Date Of Hearing : Date Of Pronouncement : Shri Manthan Shah Shri Amit Bobde 13-08-2025 10-11-2025 आदेश / Order Per Astha Chandra, Jm : The Above Three Captioned Appeals Filed By The Assessee Are Directed Against The Separate Order(S) All Dated 27.01.2025 Of The Ld. Commissioner Of Income Tax (Appeals)-12, Pune ["Cit(A)"] Pertaining To Assessment Years ("Ays") 2016-17, 2017-18 & 2018-19. Since, The Issue(S) Involved Are Identical, These Were Heard Together & Are Being Disposed Of By This Common Order.

For Appellant: Department byFor Respondent: Date of hearing
Section 127Section 132Section 132(4)Section 143(2)Section 153C

under : “Thus, in guise of the use of funds for Medical Education the funds were used for providing freebies to doctors like travel, stay etc. It is clear that the grant was not utilized for the purposes of Medical Education of doctors as claimed. This shows that the grants ... organize any Medical Conferences and the funds were expended on instruction of the assessee company received through its employees on providing freebies to doctors. The Indian Medical Council (Professional Conduct, Etiquette and Ethics) Regulations, 2002 (the regulations) further amended on 10/12/2009, prohibits the medical practitioners and their professional associations from

Diosma Lifesciences Private Limited, Mumbai vs. Income Tax Officer Ward 4(1) Thane, Thane

In the result, the appeal of the assessee is dismissed

ITA 4271/MUM/2025[2018-19]Status: DisposedITAT Mumbai16 Sept 2025AY 2018-19

Bench: Ms. Kavitha Rajagopal & Shri Prabhash Shankardiosma Lifesciences Private V/S. Income Tax Officer, Ward – Limited बनाम 4(1), Qureshi Mansion, Shop No. 77, C-Wing, Gokhale Road, Naupada, Harmony Mall Commercial Thane West, Thane - 400 Premises, Bhagat Singh Nagar 602, Maharashtra No.1, Link Road, Goregaon(West), Mumbai - 400 104, Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aafcd0525R Appellant/अपीलार्थी .. Respondent/प्रतिवादी

For Appellant: Shri Vipul Shah, ARFor Respondent: Shri Aadesh Rai, Addl. CIT, (Virtually appeared)
Section 133(6)Section 143(2)Section 143(3)Section 37(1)

travelling, local conveyance, accommodation, and food incurred by the Appellant's marketing staff/employees for meeting medical professionals to promote its products and not “freebies” to doctors. 5. On the facts and circumstances of the case and in law, the learned CIT(A) erred in confirming the action of the Assessing ... 732/Del/2019 dt 29.04.2019). 5. The AO observed that as per CBDT vide Circular No. 5/ 2012 dated 01.08.2012 expenses incurred on freebies to doctors are inadmissible under section 37(1) of the Act. Circular No. 5/2012 dt 01.08.2012 is reproduced below: P a g e | 8 A.Y. 2018-19 Diosma

Asklepios Remedies Pvt. Ltd, Patna vs. NFAC, Delhi

In the result, the appeal filed by the assessee is partly allowed for

ITA 202/PAT/2025[2018-19]Status: DisposedITAT Patna11 Sept 2025AY 2018-19

Bench: Shri George Mathan

Section 143(3)Section 37

UCPMP, Explanation 1 to section 37 and the Circular of the CBDT whereas the fact remains that major part of expense are not freebies to Doctors. 9. For that the sustenance of disallowance by CIT(A) is wrong, illegal and unjustified on the facts and circumstances of the appellant

Eris Lifesciences Limited, Ahmedabad vs. The PCIT, Ahmedabad-1, Ahmedabad

Accordingly, the appeal of the assessee is also allowed for A

ITA 1038/AHD/2025[2021-22]Status: DisposedITAT Ahmedabad04 Aug 2025AY 2021-22

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Shri Biren Shah, ARFor Respondent: Shri R P Rastogi, CIT-DR
Section 143Section 143(3)Section 144BSection 14ASection 263

income. Placing reliance on judgment of the Hon’ble Supreme Court, which highlighted the public harm caused by pharmaceutical companies offering prohibited freebies to Doctors, the Principal Commissioner held that such expenditures are not allowable under section 37(1) of the Act since they are prohibited

Eris Lifesciences Limited, Ahmedabad vs. The PCIT, Ahmedabad-1, Ahmedabad

Accordingly, the appeal of the assessee is also allowed for A

ITA 1037/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad04 Aug 2025AY 2020-21

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Shri Biren Shah, ARFor Respondent: Shri R P Rastogi, CIT-DR
Section 143Section 143(3)Section 144BSection 14ASection 263

income. Placing reliance on judgment of the Hon’ble Supreme Court, which highlighted the public harm caused by pharmaceutical companies offering prohibited freebies to Doctors, the Principal Commissioner held that such expenditures are not allowable under section 37(1) of the Act since they are prohibited

Arya Smaj Model Town, Delhi vs. PCIT, Central -3, New Delhi

ITA 4805/DEL/2024[-]Status: DisposedITAT Delhi04 Jun 2025

Bench: Shri Satbeer Singh Godara & Shri S.Rifaur Rahman

For Appellant: Shri Amit Goel, CAFor Respondent: Shri Jitender Singh, CIT DR
Section 12(1)Section 127Section 12ASection 13(1)(c)

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER and SHRI

Agra Obstetrical and Gynaecological Society, Agra vs. PCIT, Central, Pune

ITA 549/PUN/2023[2022-23]Status: DisposedITAT Pune26 Mar 2025AY 2022-23

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.518/Pun/2023 1. Poona Obstetrics & Gynaecological Society, 302/303, Dr. Neety Mandke Ima House, Tilak Road, Shukrawar Peth, Pune 411 002, Maharashtra Pan : Aaatp1435C Vs. Pr.Cit (Central), Pune Appellant Respondent आयकर अपील सं. / Ita No.522/Pun/2023 2. The Mumbai Obstetrics & Gynaecological Society, C-114, Ist Floor, D-Wing Entrance, Trade World, Kamala City, Senapati Bapat Marg, Low Parel (W), Mumbai-400 013 Maharashtra Pan : Aaatt4562C Vs. Pr.Cit (Central), Pune Appellant Respondent आयकर अपील सं. / Ita No.549/Pun/2023 3. Agra Obstetrical & Gynaecological Society, 84, M.G. Road, Agra 282 010, Uttar Pradesh Pan : Aabta6327K Vs. Pr.Cit (Central), Pune Appellant Respondent आयकर अपील सं. / Ita No.417/Pun/2023 4. Aids Society Of India, Ground Floor, Maharukh Mandsion, Alibhai Premji Marg, Grant Road (E), Mumbai 400 007 Maharashtra Pan : Aabta4129R Vs. Principal Commissioner Of Income-Tax (Central), Pune Appellant Respondent 2

Section 12A

assessee is found to be carrying out activity of organizing conferences which involves providing facility to pharmaceutical company to give freebies to doctors. This act of facilitating the act of providing freebies is not being carried out in accordance with any of the conditions subject to which it was registered ... issue alleged by learned PCIT-CC is that, Appellant has committed violation of norms / standards of Indian Medical Council on account of extending freebies to doctors / professional received from various Pharma Companies through their sponsorships. Appellant refutes the said allegation on various accounts, for which, separate grounds of appeal

The Mumbai Obstetric Gynaecological Society, Low Parel (W) vs. Principal Commissioner of Income Tax (Central), Pune

ITA 522/PUN/2023[-]Status: DisposedITAT Pune26 Mar 2025

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.518/Pun/2023 1. Poona Obstetrics & Gynaecological Society, 302/303, Dr. Neety Mandke Ima House, Tilak Road, Shukrawar Peth, Pune 411 002, Maharashtra Pan : Aaatp1435C Vs. Pr.Cit (Central), Pune Appellant Respondent आयकर अपील सं. / Ita No.522/Pun/2023 2. The Mumbai Obstetrics & Gynaecological Society, Vs. Pr.Cit (Central), Pune C-114, Ist Floor, D-Wing Entrance, Trade World, Kamala City, Senapati Bapat Marg, Low Parel (W), Mumbai-400 013 Maharashtra Pan : Aaatt4562C Appellant Respondent आयकर अपील सं. / Ita No.549/Pun/2023 3. Agra Obstetrical & Gynaecological Society, 84, M.G. Road, Agra 282 010, Uttar Pradesh Pan : Aabta6327K Appellant Vs. Pr.Cit (Central), Pune Respondent आयकर अपील सं. / Ita No.417/Pun/2023 4. Aids Society Of India, Ground Floor, Maharukh Mandsion, Alibhai Premji Marg, Grant Road (E), Mumbai 400 007 Maharashtra Pan : Aabta4129R Appellant Vs. Principal Commissioner Of Income-Tax (Central), Pune Respondent 2

Section 12A

Satyamev Jayate IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY

Poona Obstetrics and Gynaecological Society, Pune vs. Principal Commissioner of Income Tax-Central, Pune

ITA 518/PUN/2023[-]Status: DisposedITAT Pune26 Mar 2025

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.518/Pun/2023 1. Poona Obstetrics & Gynaecological Society, 302/303, Dr. Neety Mandke Ima House, Tilak Road, Shukrawar Peth, Pune 411 002, Maharashtra Pan : Aaatp1435C Vs. Pr.Cit (Central), Pune Appellant Respondent आयकर अपील सं. / Ita No.522/Pun/2023 2. The Mumbai Obstetrics & Gynaecological Society, Vs. Pr.Cit (Central), Pune C-114, Ist Floor, D-Wing Entrance, Trade World, Kamala City, Senapati Bapat Marg, Low Parel (W), Mumbai-400 013 Maharashtra Pan : Aaatt4562C Appellant Respondent आयकर अपील सं. / Ita No.549/Pun/2023 3. Agra Obstetrical & Gynaecological Society, 84, M.G. Road, Agra 282 010, Uttar Pradesh Pan : Aabta6327K Appellant Vs. Pr.Cit (Central), Pune Respondent आयकर अपील सं. / Ita No.417/Pun/2023 Vs. Principal Commissioner 4. Aids Society Of India, Ground Floor, Maharukh Mandsion, Alibhai Premji Marg, Grant Road (E), Mumbai 400 007 Maharashtra Pan : Aabta4129R Appellant Of Income-Tax (Central), Pune Respondent 2

Section 12A

assessee is found to be carrying out activity of organizing conferences which involves providing facility to pharmaceutical company to give freebies to doctors. This act of facilitating the act of providing freebies is not being carried out in accordance with any of the conditions subject to which it was registered ... issue alleged by learned PCIT-CC is that, Appellant has committed violation of norms / standards of Indian Medical Council on account of extending freebies to doctors / professional received from various Pharma Companies through their sponsorships. Appellant refutes the said allegation on various accounts, for which, separate grounds of appeal

Aids Society of India, Mumbai vs. The Principal Commissioner of Income Tax (Central), Pune

ITA 417/PUN/2023[-]Status: DisposedITAT Pune26 Mar 2025

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.518/Pun/2023 1. Poona Obstetrics & Gynaecological Society, 302/303, Dr. Neety Mandke Ima House, Tilak Road, Shukrawar Peth, Pune 411 002, Maharashtra Pan : Aaatp1435C Vs. Pr.Cit (Central), Pune Appellant Respondent आयकर अपील सं. / Ita No.522/Pun/2023 2. The Mumbai Obstetrics & Gynaecological Society, C-114, Ist Floor, D-Wing Entrance, Trade World, Kamala City, Senapati Bapat Marg, Low Parel (W), Mumbai-400 013 Maharashtra Pan : Aaatt4562C Vs. Pr.Cit (Central), Pune Appellant Respondent आयकर अपील सं. / Ita No.549/Pun/2023 3. Agra Obstetrical & Gynaecological Society, 84, M.G. Road, Agra 282 010, Uttar Pradesh Pan : Aabta6327K Vs. Pr.Cit (Central), Pune Appellant Respondent आयकर अपील सं. / Ita No.417/Pun/2023 4. Aids Society Of India, Ground Floor, Maharukh Mandsion, Alibhai Premji Marg, Grant Road (E), Mumbai 400 007 Maharashtra Pan : Aabta4129R Vs. Principal Commissioner Of Income-Tax (Central), Pune Appellant Respondent 2

For Respondent: Shri Ajay Kumar Keshari
Section 12A

assessee is found to be carrying out activity of organizing conferences which involves providing facility to pharmaceutical company to give freebies to doctors. This act of facilitating the act of providing freebies is not being carried out in accordance with any of the conditions subject to which it was registered ... issue alleged by learned PCIT-CC is that, Appellant has committed violation of norms / standards of Indian Medical Council on account of extending freebies to doctors / professional received from various Pharma Companies through their sponsorships. Appellant refutes the said allegation on various accounts, for which, separate grounds of appeal

Ramdulari Bansal Welfare Society, Jaipur vs. CIT(E), Jaipur

In the result, appeal of the assessee society is dismissed

ITA 790/JPR/2024[NA]Status: DisposedITAT Jaipur28 Nov 2024

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

For Appellant: Mr. P. C. Parwal, CA, Ld. ARFor Respondent: Mr. Arvind Kumar, Ld. CIT-DR
Section 12ASection 12A(1)(ac)Section 13(3)Section 80G

freebies is usually factored into the drug, driving prices up, thus, creating a perpetual publicly injurious cycle. [Para 28] Thus, pharmaceutical companies gifting freebies to doctors, etc. is clearly "prohibited by law", and not allowed to be claimed as a deduction under section 37(1). Doing so would wholly undermine ... Regulations, applicable to all medical practitioners (including doctors in private practice), was introduced w.e.f. 14-12-2009. Thus, pharmaceutical companies' gifting freebies to doctors, etc. is clearly "prohibited by law", and not allowed to be claimed as a deduction under section 37(1) of the Act. Doing so would wholly

Ramdulari Bansal Welfare Society, Jaipur vs. CIT(E), Jaipur

In the result, appeal of the assessee society is dismissed

ITA 789/JPR/2024[NA]Status: DisposedITAT Jaipur28 Nov 2024

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

For Appellant: Mr. P. C. Parwal, CA, Ld. ARFor Respondent: Mr. Arvind Kumar, Ld. CIT-DR
Section 12ASection 12A(1)(ac)Section 13(3)Section 80G

freebies is usually factored into the drug, driving prices up, thus, creating a perpetual publicly injurious cycle. [Para 28] Thus, pharmaceutical companies gifting freebies to doctors, etc. is clearly "prohibited by law", and not allowed to be claimed as a deduction under section 37(1). Doing so would wholly undermine ... Regulations, applicable to all medical practitioners (including doctors in private practice), was introduced w.e.f. 14-12-2009. Thus, pharmaceutical companies' gifting freebies to doctors, etc. is clearly "prohibited by law", and not allowed to be claimed as a deduction under section 37(1) of the Act. Doing so would wholly

Asst. Commissioner of Income Tax Cen Circle 7(2), Mumbai vs. Hegde and Hedge Pharmaceutica LLP, Mumbai

In the result, all the appeals of the Revenue and assessee are

ITA 2441/MUM/2024[2016-17]Status: DisposedITAT Mumbai08 Nov 2024AY 2016-17

Bench: Shri B.R. Baskaran

Section 131Section 133ASection 37(1)

books and periodicals provided to the Medical representatives and various students and not to Doctors. As such, the expenditure cannot be treated as freebies to doctors and incurred in contravention of the MCI Guidelines. Consequently, the expenditure cannot be disallowed u/s 37(1) of the Act. The appellant has identified ... doctors. Further, the appellant has also treated all such expenses incurred on behalf of the doctors, except for the conference registration charges, as freebies to doctors and covered by the MCI Guidelines and the judgement of Hon'ble Supreme Court in the case of Apex Laboratories. I am not inclined

Asst Commissioner of Income Tax Cen Cir 7(2), Mumbai vs. Hegde and Hegde Pharmaceutica LLP, Mumbai

In the result, all the appeals of the Revenue and assessee are dismissed

ITA 2438/MUM/2024[2017-18]Status: DisposedITAT Mumbai08 Nov 2024AY 2017-18

Bench: Shri B.R. Baskaran & Shri Sunil Kumar Singh

For Appellant: Shri Jaiprakash Bairagra, a/wFor Respondent: Shri Biswanath Das, CIT-DR
Section 131Section 133ASection 37(1)

books and periodicals provided to the Medical representatives and various students and not to Doctors. As such, the expenditure cannot be treated as freebies to doctors and incurred in contravention of the MCI Guidelines. Consequently, the expenditure cannot be disallowed u/s 37(1) of the Act. The appellant has identified ... doctors. Further, the appellant has also treated all such expenses incurred on behalf of the doctors, except for the conference registration charges, as freebies to doctors and covered by the MCI Guidelines and the judgement of Hon'ble Supreme Court in the case of Apex Laboratories. I am not inclined

Asst Commissioner of Income Tax Cen Cir 7(2), Mumbai vs. Hegde and Hegde Pharmaceutica LLP, Mumbai

ITA 2437/MUM/2024[2018-19]Status: DisposedITAT Mumbai08 Nov 2024AY 2018-19
Section 131Section 133ASection 37(1)

2 Hegde and Hegde Pharmaceutica LLP (batch) ORDER PER BENCH : These cross appeals are related to AY 2016-17 to

Asst Commissioner of Income Tax Cen Cir 7(2), Mumbai vs. Hegde and Hegde Pharmaceutica LLP, Mumbai

In the result, all the appeals of the Revenue and assessee are

ITA 2436/MUM/2024[2019-20]Status: DisposedITAT Mumbai08 Nov 2024AY 2019-20

Bench: Shri B.R. Baskaran

Section 131Section 133ASection 37(1)

books and periodicals provided to the Medical representatives and various students and not to Doctors. As such, the expenditure cannot be treated as freebies to doctors and incurred in contravention of the MCI Guidelines. Consequently, the expenditure cannot be disallowed u/s 37(1) of the Act. The appellant has identified ... doctors. Further, the appellant has also treated all such expenses incurred on behalf of the doctors, except for the conference registration charges, as freebies to doctors and covered by the MCI Guidelines and the judgement of Hon'ble Supreme Court in the case of Apex Laboratories. I am not inclined