Expense on Sponsoring Tours of doctors by Pharma Companies is not allowable

 These three appeals of the Revenue and two cross objection of the assessee, are directed against separate orders of the Commissioner of Income-tax (Appeals), New Delhi (in short the ‘CIT-(A)’]. In assessment years 2006-07, the assessee has not filed cross objection against the appeal of the Revenue, however, in assessment years 2007-08 and 2008-09, the assessee has filed cross objections against the appeal of the Revenue. Since common issues are involved in the appeals of the Revenue and Cross Objections of the assessee, same were heard together and disposed off by this consolidated orde...