Tribunal held that gifts as product reminders, travel facilities of doctors, conference of doctors or similar freebies to medical practitioners or their professional associations would not be hit by Explanation 1 to section 37(1). Tribunal held that  CBDT is divested of its powers to enlarge scope of Medical Council of India Regulation by extending same to pharmaceutical companies without there being any enabling provision either under Income-tax Act or Indian Medical Regulations. Further since CBDT Circular No. 5/2012 was issued only as on 1-8-2012, same would thus not be applicable to case of assessee for period relevant to assessment year 2012-13. (AY. 2012-13)