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Income Tax - Highlights / Catch Notes

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Addition on account of alleged freebies to doctors - On mere ...


Court Finds No Misconduct in Assessee's Marketing Program; Apex Laboratories Case Not Applicable.

September 19, 2022

Case Laws     Income Tax     AT

Addition on account of alleged freebies to doctors - On mere perusal of the sale campaign programme extracted above, it would reveal that the respondent-assessee company had not indulged in distribution of any freebies, gifts to medical professionals, which amounts to misconduct - Decision of Apex court in Apex Laboratories (P.) Ltd has not application in the present case - AT

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