Disallowance of expenditure incurred towards free samples - On a ...

Free Sample Expenses Allowed: No Disallowance for Assessee's Lower Costs in Relevant Assessment Years.

February 28, 2022

Case Laws Income Tax AT

Disallowance of expenditure incurred towards free samples - On a perusal of material placed before us, it is noticed that the cost incurred by the assessee towards distribution of free samples in these assessment years is much lesser than similar expenditure incurred in the earlier and subsequent assessment years. Thus, keeping in view the peculiar circumstances of the case, we hold that no disallowance out of the cost incurred towards free physician’s samples is called for in any of these assessment years. - AT

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Disallowance of expenditure incurred towards free samples - On a ...

Free Sample Expenses Allowed: No Disallowance for Assessee's Lower Costs in Relevant Assessment Years.

February 28, 2022

Case Laws Income Tax AT

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