{"id":856,"date":"2018-05-15T07:00:41","date_gmt":"2018-05-15T07:00:41","guid":{"rendered":"http:\/\/itatonline.org\/digest\/emcure-pharmaceuticals-ltd-v-dy-cit-2018-62-itr-744-punetrib\/"},"modified":"2018-05-15T07:00:41","modified_gmt":"2018-05-15T07:00:41","slug":"emcure-pharmaceuticals-ltd-v-dy-cit-2018-62-itr-744-punetrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/emcure-pharmaceuticals-ltd-v-dy-cit-2018-62-itr-744-punetrib\/","title":{"rendered":"Emcure Pharmaceuticals Ltd. v. Dy.CIT (2018) 62 ITR 744 (Pune)(Trib.)"},"content":{"rendered":"<p>The Circular issued by the CBDT enlarging the scope of disallowance to the pharmaceutical companies was without any enabling notification or Circular of the Medical Council of India. Therefore a pharmaceutical company is  outside the scope of the circular by the Medical Council of India or the CBDT, therefore expenditure on advertisement and sale promotion is allowable  as business expenditure . ( AY. 2010-11).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.37(1) : Business expenditure \u2014 Freebies to Doctors &#8211; Advertisement and sales promotion expenses incurred by the Pharmaceutical company cannot be disallowed , on the basis circulars by Medical Council of India.<\/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-856","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dO","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/856","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=856"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/856\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=856"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=856"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=856"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}