https://www.taxtmi.com/caselaws?id=12077 The court held that surtax payable by the assessee was not deductible in computing income. Expenditure on sales literature and promotional aids was classified as advertisement expenses. Expenditure on free samples to medical practitioners was considered as sales promotion expenses. Reimbursement of medical expenses to employees was classified as salary. Expenses on printing scientific literature were disallowed except where deemed scientific information. The court ruled in favor of the Revenue in most instances, except for one reference where the decision favored the assessee. en-us Wed, 30 Oct 2002 00:00:00 +0530 Tue, 16 Feb 2010 19:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12077 The court held that surtax payable by the assessee was not deductible in computing income. Expenditure on sales literature and promotional aids was classified as advertisement expenses. Expenditure on free samples to medical practitioners was considered as sales promotion expenses. Reimbursement of medical expenses to employees was classified as salary. Expenses on printing scientific literature were disallowed except where deemed scientific information. The court ruled in favor of the Revenue in most instances, except for one reference where the decision favored the assessee. Case-Laws Income Tax Wed, 30 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12077