AO  held that goods supplied to doctors and other professional association free of cost were prohibited in terms of CBDT Circular No. 5/2012 dated 1-8-2012, accordingly disallowed the expenditure . Dismissing the appeal of the revenue the Tribunal held that ; CBDT circular no. 5/2012 dated 1-8-2012 (2012) 346 ITR 95 (St)  is prospective in nature and, thus, not applicable to case of assessee . Tribunal also held that. since goods were supplied to hospitals in pursuance to purchase order, it could not be concluded that products were supplied free of cost; thus, claim of assessee of expenditure under head sales promotion expenses was to be allowed .( AY.2012-13)