Allowing the appeal of the assessee the Court held that  as regards expenditure incurred on Freebies provided to medical consultants, consultancy or honorarium fee, registration, sponsorship and training  the assessee discharged the burden by placing all relevant details thereby discharging initial onus .Burden is on department to prove contrary . Tribunal has dealt with only one issue. Matter remanded to Tribunal to consider the applicability of Circular No 5 of 2012 dt 1-08 -2012 (2012) 346 ITR 95 ( St),  and decide according to law .( AY.2011-12)