{"id":6334,"date":"2019-08-10T10:09:49","date_gmt":"2019-08-10T10:09:49","guid":{"rendered":"http:\/\/itatonline.org\/digest\/aishika-pharma-p-ltd-v-ito-2019-177-itd-238-delhitrib\/"},"modified":"2019-08-10T10:09:49","modified_gmt":"2019-08-10T10:09:49","slug":"aishika-pharma-p-ltd-v-ito-2019-177-itd-238-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/aishika-pharma-p-ltd-v-ito-2019-177-itd-238-delhitrib\/","title":{"rendered":"Aishika Pharma (P.) Ltd. v. ITO (2019) 177 ITD 238  (Delhi)(Trib.)"},"content":{"rendered":"<p>Pharmaceutical company, engaged in business of trading and marketing of medicines, incurred expenses towards business promotion by way of organizing medical camps\/blood donation camps\/free check up camp, etc., with distribution of ball pens and medical gifts etc with logo of assessee-company to doctors and hospitals is allowable as business expenditure. Explanation 1 to S. 37(1) is not applicable. CBDT Circular No. 5 of 2012, dated 1-8-2012 and &#8216;Indian Medical Council Regulations, 2002&#8217;, imposing prohibition on medical practitioner and their professional associations from taking any gift, travel facility, hospitality, cash or monetary grant from pharmaceutical and allied health sector industries are not applicable . (AY. 2015 -16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) : Business expenditure\u2013Illegal expenses-Distribution of  ball pens, medical gifts etc.  with logo of the company to doctors and hospitals\u2013Allowable as business expenditure-Explanation 1 to S. 37(1) is not applicable.<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-6334","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1Ea","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6334","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=6334"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6334\/revisions"}],"predecessor-version":[{"id":6335,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6334\/revisions\/6335"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=6334"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=6334"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=6334"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}