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Distribution of samples of infant milk substitutes, feeding bottles etc. is prohibited under law
Case Law Details
- Case Name
- Mead Johnson Nutrition (India) Pvt. Ltd. Vs ACIT (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2012-13
- Courts
- All ITAT, ITAT Mumbai
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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...
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