https://www.taxtmi.com/caselaws?id=22200 The court ruled that the liability to pay surtax is not an admissible deduction in computing total income. Regarding the expenditure on physicians' samples, the Appellate Tribunal held that the cost of free samples supplied to physicians falls within advertisement expenditure under section 37(3A) of the Income-tax Act, 1961. The court emphasized that terms like advertisement, publicity, and sales promotion should be broadly interpreted in the context of the product being promoted. The court ultimately sided with the Revenue, concluding that the expenditure on physicians' samples should be considered as falling within advertisement expenditure. en-us Mon, 11 Mar 1991 00:00:00 +0530 Tue, 08 Dec 2009 10:44:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22200 The court ruled that the liability to pay surtax is not an admissible deduction in computing total income. Regarding the expenditure on physicians' samples, the Appellate Tribunal held that the cost of free samples supplied to physicians falls within advertisement expenditure under section 37(3A) of the Income-tax Act, 1961. The court emphasized that terms like advertisement, publicity, and sales promotion should be broadly interpreted in the context of the product being promoted. The court ultimately sided with the Revenue, concluding that the expenditure on physicians' samples should be considered as falling within advertisement expenditure. Case-Laws Income Tax Mon, 11 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22200