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Drug samples are meant for advertising

Vijay Thawani


Abstract

A recent Supreme Court judgement ruled that drug samples provided free to physicians, marked “physician sample, not for sale”, are in fact advertisements meant to promote sales. Hence expenditure incurred on them cannot be exempted from tax liability. This ruling by Justices SP Bharucha and Ruma Pal dismissed the appeal filed by drug giant Eskayef, claiming exemption under Section 37 of the Income Tax Act which relates to any expenses incurred in business.

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