No disallowance if Free Samples given to Doctors recognized under UCPMP Guidelines

Merk Limited Godrej One Vs DCIT (ITAT Mumbai)

Conclusion: While allowing deduction to pharma company, the free samples provided to doctors recognized under Uniform Code of Pharmaceutical Marketing Practices by The Department of Pharmaceuticals (UCPMP) guidelines were not violative of Indian Medical Council (MCI) Rules and distribution of free samples was directly related to business promotion activity of the pharmaceutical company. Thus it was wholly and exclusively for the purposes of the business of the co

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