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TMI Blog2017 (11) TMI 1907X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Coordinate Bench of Tribunal in Syncom Formulations (I) Ltd.[ 2016 (2) TMI 263 - ITAT MUMBAI] held as receiving of gifts by doctors was prohibited by MCI guidelines, giving of the same by manufacturer is not prohibited under any law for the time being in force. Giving small gifts bearing company logo to doctors does not tantamount to giving gifts to doctors but it is regarded as advertisi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Accountant Member Appellant by: Ms.Urvashi Shodhan, AR Respondent by: Dr.Anupama Singala, Sr.DR ORDER Pradip Kumar Kedia, The captioned appeal filed at the instance of the assessee is against the order of the Commissioner of Income Tax(Appeals)-3, Ahmedabad [CIT(A) in short] dated 12/06/2015 in the matter of assessment order under s.143(3) of the Income Tax Act, 1961 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... espective returns of income of the recipient were not placed on record before the lower authorities. Therefore, the aforesaid additional ground does not emanate from the facts on record. The additional ground of appeal is therefore dismissed. 4. The assessee has also moved application for admission of additional evidence. The additional evidence sought to be placed on record are return of incom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the payment made to the doctors contravenes section 37(1) of the Act in view of the Explanation appended to this sub-section. We find that the issue is no longer res integra and has been examined by the Coordinate Bench of Tribunal in Syncom Formulations (I) Ltd. vs. DCIT in ITA Nos.6429 6428/Mum/2012 order dated 23/12/2015. The relevant operative para of the order of the Coordinate Bench i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Circular was not applicable because it was introduced w.e.f.01.08.2012. i.e. assessment year 2013-2014, whereas the relevant assessment year under consideration is 2010-2011 and 2011-2012. Accordingly, we do not find any merit in the disallowance so made by the AO in both the assessment years under consideration. 6. In parity with the reasoning given by the Coordinate Bench, we find that the d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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