https://www.taxtmi.com/caselaws?id=14111 The High Court ruled against the assessee in a dispute over the application of section 37(3A) of the Income-tax Act, 1961 to the expenditure on distributing free drug samples to doctors. The Court held that even for ethical or prescription drugs, distributing samples constitutes publicity and sales promotion, leading to disallowance under the Act. The Court rejected the assessee's argument and upheld the Department's position, citing a Supreme Court precedent. The appeal was allowed in favor of the Department, with no costs awarded to either party. en-us Fri, 30 Mar 2001 00:00:00 +0530 Mon, 13 Jul 2009 17:02:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14111 The High Court ruled against the assessee in a dispute over the application of section 37(3A) of the Income-tax Act, 1961 to the expenditure on distributing free drug samples to doctors. The Court held that even for ethical or prescription drugs, distributing samples constitutes publicity and sales promotion, leading to disallowance under the Act. The Court rejected the assessee's argument and upheld the Department's position, citing a Supreme Court precedent. The appeal was allowed in favor of the Department, with no costs awarded to either party. Case-Laws Income Tax Fri, 30 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14111