https://www.taxtmi.com/caselaws?id=435165 Expenditure on free samples was rightly disallowed because the assessee failed to identify the recipients and the spending was hit by the statutory prohibition on promoting or distributing infant milk substitutes and infant foods. Conference and seminar expenses for doctors and healthcare professionals were also rightly disallowed because no beneficiary particulars were produced and the outlay was treated as prohibited promotional activity, with deductions denied for expenditure incurred for unlawful purposes. Findings on alleged violations of infant nutrition and medical ethics laws, and any penal implications under those regimes, could not be recorded without notice and hearing; those observations were set aside and remanded for fresh consideration. en-us Mon, 13 Feb 2023 00:00:00 +0530 Mon, 13 Mar 2023 17:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435165 Expenditure on free samples was rightly disallowed because the assessee failed to identify the recipients and the spending was hit by the statutory prohibition on promoting or distributing infant milk substitutes and infant foods. Conference and seminar expenses for doctors and healthcare professionals were also rightly disallowed because no beneficiary particulars were produced and the outlay was treated as prohibited promotional activity, with deductions denied for expenditure incurred for unlawful purposes. Findings on alleged violations of infant nutrition and medical ethics laws, and any penal implications under those regimes, could not be recorded without notice and hearing; those observations were set aside and remanded for fresh consideration. Case-Laws Income Tax Mon, 13 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435165