https://www.taxtmi.com/caselaws?id=14390 Expenditure on free samples was held to fall within section 37(3A) of the Income-tax Act, following Supreme Court authority, so the disallowance was upheld in favour of the Revenue. Expenditure on technical literature was treated differently: applying the Court's earlier view on medical journals and similar literature, it was held not to attract disallowance under section 37(3A), and the claim was allowed in favour of the assessee. The reference was thus answered partly for the Revenue and partly for the assessee. en-us Fri, 16 Mar 2001 00:00:00 +0530 Wed, 15 Jul 2009 15:50:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14390 Expenditure on free samples was held to fall within section 37(3A) of the Income-tax Act, following Supreme Court authority, so the disallowance was upheld in favour of the Revenue. Expenditure on technical literature was treated differently: applying the Court's earlier view on medical journals and similar literature, it was held not to attract disallowance under section 37(3A), and the claim was allowed in favour of the assessee. The reference was thus answered partly for the Revenue and partly for the assessee. Case-Laws Income Tax Fri, 16 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14390