https://www.taxtmi.com/caselaws?id=332595 Expenditure on overseas tours for doctors and their spouses was held inadmissible under section 37(1) because it was incurred to cultivate goodwill and prescription support, included leisure elements, and fell within the prohibition created by medical ethics rules treated as having the force of law; the disallowance was sustained. Free physician samples were recognised as potentially allowable when used for initial product introduction and efficacy testing, but as sales promotion once a product is established; because the factual link was not adequately established, the matter was restored for fresh examination by the Assessing Officer. en-us Mon, 12 Sep 2016 00:00:00 +0530 Thu, 15 Jan 2026 15:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332595 Expenditure on overseas tours for doctors and their spouses was held inadmissible under section 37(1) because it was incurred to cultivate goodwill and prescription support, included leisure elements, and fell within the prohibition created by medical ethics rules treated as having the force of law; the disallowance was sustained. Free physician samples were recognised as potentially allowable when used for initial product introduction and efficacy testing, but as sales promotion once a product is established; because the factual link was not adequately established, the matter was restored for fresh examination by the Assessing Officer. Case-Laws Income Tax Mon, 12 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332595