Disallowance on account of gift expenses - expenses incurred in ...
Case Laws Income Tax
February 14, 2023
Disallowance on account of gift expenses - expenses incurred in providing freebees to Medical Practitioner by Pharmaceutical and allied Heath Sector Industry - Circular No.5/2012 referred to the position of the regulations of 2002 after its amendment in the year 2009 and, therefore, neither the circular nor regulation 6.8 incorporated w.e.f. 10 December 2009 would be applicable to the instant case pertaining to assessment year 2008-09. - HC
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