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TMI Blog2018 (3) TMI 1099X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessee required large expenditure inter alia for cost of travelling, reimbursement of cost of conveyance, reimbursement of lodging cost, reimbursement of paramedical persons who attended the camps, cost of chemicals, hire charges of certain equipments and cost of free samples of medicines etc, and the assessing officer failed to bring any evidence that these expenses were not genuine. We note that even otherwise the expenses were not covered by the CBDT Circular No.05/2012, as the expenses were incurred by the assessee for the purpose of business. We note that assessing officer was not justified in applying the guidelines as laid down by CBDT in aforesaid circular in respect of A.Y 2012-13. We note that in subsequent assessment years i. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act and the assessing officer completed the assessment u/s 143(3) by making the disallowance on account of doctor investment expenses of ₹ 1,62,67,130/-. 4. Aggrieved by the addition made by the assessing officer, the assessee filed an appeal before the ld. CIT(A) who has deleted the addition made by the AO. The ld. CIT(A) observed that expenses of ₹ 1,62,67,130/- on account of payment to doctors for rendering operational services including the survey of physical ailment areas in the State of Orissa and distribution of free medical samples and organizing medical camps in remote villages with the help of marketing staffs of the assessee company. Therefore, the said expense was for the purpose of business, this way, the ld. CIT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6429/M/2012), dated 23.12.2015, wherein it was held that the CBDT Circular No.05/2012, is prospective in nature and therefore applicable only from the assessment year 2013-14 onwards. We note that assessing officer has not disputed the genuineness of the expenditure, his solitary grievance was that the assessee company paid such amount as Freebies to the doctors for prescribing pharmaceutical product of the assessee company. We note that assessing officer has not brought any cogent evidence on record to prove that said payment was merely a Freebies to the doctors for prescribing pharmaceutical product of the assessee company except a written submission made by Mr.D Chatterjee in the original course of assessment proceedings, who does no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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