2016 (6) TMI 1341

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....L ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. The Revenue is in appeal against the judgment of Income Tax Appellate Tribunal raising following substantial question of law "Whether the Appellate Tribunal was right in law and on facts, in deleting the disallowance of Rs. 44,61,400/being 70% of the expenditure in respect of Physicians' Sample?" 2. The issue pertains to d....

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.... ld. CIT(A). It is a known fact that the free sample of medicines supplied to the doctors is done for the promotion of the product of the company. Even when a new product is launched, the doctors are given necessary inputs regarding the use and effects etc. of the product and which also contributes imparting knowledge to the doctors about the new medicine/product coming into the relevant for pract....