The assessee, a pharmaceutical company paid certain commission to doctors. The AO relying on Circular No. 5/2012 dated 01-08-2012 ( 2012) 346 ITR 95(St).which prohibits pharmaceutical companies from giving any monetary benefits to doctors disallowed said payments of commission. The AO also passed a penalty order under section 271(1)(c) in respect of said disallowance. On further appeal, it was noted that Co-ordinate Bench of Tribunal in a case involving similar issue had held that Circular dated 01-08-2012 was applicable from assessment year 2013-14 onwards and, hence, disallowance made in relevant year on basis of said circular was not justified. Thus, in view of order passed by Co-ordinate Bench, impugned disallowance made by Assessing Officer was to be deleted and consequently penalty levied under S. 271(1)(c) was also deleted (ITA No. 2495/Ahd./2016 dt. 22-12-2017) (AY. 2011-12).