https://www.taxtmi.com/caselaws?id=391164 Regulatory provisions governing medical practitioners cannot be extended to a pharmaceutical company to deny deduction under section 37(1) unless the assessee itself is shown to have incurred expenditure for an offence or for a purpose prohibited by law. Sales promotion expenses on articles distributed to stockists, distributors, dealers, customers and doctors were treated as ordinary business expenditure, because the Medical Council regulations apply to registered medical practitioners and CBDT Circular No. 5/2012 could not enlarge their scope. Medical conference expenditure for organising and supporting doctors' conferences was also held allowable on the same basis, as no applicable statutory prohibition against the assessee was shown. en-us Wed, 15 Jan 2020 00:00:00 +0530 Tue, 21 Jan 2020 08:17:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391164 Regulatory provisions governing medical practitioners cannot be extended to a pharmaceutical company to deny deduction under section 37(1) unless the assessee itself is shown to have incurred expenditure for an offence or for a purpose prohibited by law. Sales promotion expenses on articles distributed to stockists, distributors, dealers, customers and doctors were treated as ordinary business expenditure, because the Medical Council regulations apply to registered medical practitioners and CBDT Circular No. 5/2012 could not enlarge their scope. Medical conference expenditure for organising and supporting doctors' conferences was also held allowable on the same basis, as no applicable statutory prohibition against the assessee was shown. Case-Laws Income Tax Wed, 15 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391164