2001 (3) TMI 85

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..... ther, on the facts and in the circumstances of the case, the expenditure incurred by the assessee on free samples and technical literature was hit by the provisions of section 37(3A) of the Income-tax Act, 1961 ?" The assessee is a manufacturer and seller of drugs and pharmaceutical products. The assessment year involved is 1985-86 for which the accounting year ended on June 30, 1984. During the .....

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..... ction (3A) of section 37. He further submits so far the expenditure on samples is concerned, the issue is now concluded by the Supreme Court in the case of Eskayef v. CIT [2000] 245 ITR 116 wherein their Lordships have taken the view that in the case of expenditure on samples the provisions of sub-section (3A) of section 37 is applicable. Considering the submission and aforesaid undisputed facts .....

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