Distribution of samples of infant milk substitutes, feeding bottles etc. is prohibited under law

Mead Johnson Nutrition (India) Pvt. Ltd. Vs ACIT (ITAT Mumbai) ITAT Mumbai held that distribution of samples of infant milk substitutes, feeding bottles and infant foods is prohibited under section 4 of Infant Milk Substitutes, Feeding Bottles and Infant Foods (Regulation of Production, Supply and Distribution) Act, 1992. Accordingly, the same is not allowable as business expenditure. Facts- The assessee company is engaged in the business of trading of ‘infant& ‘children nutrition food’. For the year under consideration, the assessee filed return of income on 30.11.2012 declaring tot...