Allowing the appeal of the revenue the Court held that ; whether gifts to doctors for canvasing for patients or the gifts  were given to the doctors who were employed by it .Accordingly the matter was remitted to the AO for verification . The AO was to redo the assessment on consideration of the materials that were to be placed by the assessee to establish its stand that the gifts were given to its doctors, that it was not a prohibited practice and that it was not for the purpose of referring or canvassing patients. ( AY.2012-13)