Held that the assessee had filed the details of expenses, vouchers, to substantiate its claim that the advertisement and business promotion expenses were recurring expenses incurred during the normal course of the business exclusively for the purpose of business. Further, the Assessing Officer in his remand report after examination and verification of these details on a text check basis stated that the expenses were incurred by field staff for giving various gifts, travel facilities, etc., to doctors for promoting the products of the assessee. Therefore, from the remand report, it was sufficiently evident that the Department had accepted that the expenses under the head key account manager and customer relation management were incurred for the benefit of the doctors. Since no material had been brought on record by the Department to show that the doctors were employees of the assessee, the addition made by the Assessing Officer under section 115WB(2)(d) and (o) of the Act is   deleted.(AY.2006-07)