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Court Allows Pharma Company's "Freebies" to Doctors as Business Expense Under 'Sales Promotion' Claims.
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....Disallowance of expenses claimed under the head of ‘Sales Promotion’ - assessee company paid such amount as “Freebies” to the doctors for prescribing pharmaceutical product of the assessee company - as the expenses were incurred by the assessee for the purpose of business, claim of the assessee allowed - AT....