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Gifts and freebies to doctors disallowed as business expenses u/s 37(1) post-December 14, 2009.

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Full Text of the Document

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....Allowable expenditure u/s 37(1) - providing gifts and freebies to Doctors and Medical Practitioners - Indian Medical Council (Professional Conduct, Etiquette and Ethics) Regulations - applicability of explanation to Section 37(1) - not allowable after 14.12.2009....

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