FBT on providing Free Medicine Samples to Doctors by Pharma Companies

PCIT Vs Aristo Pharmaceuticals P Ltd (Bombay High Court)

Since there was no employer-employee relationship between the assessee on one hand and the doctors on the other hand to whom the free samples were provided, the expenditure incurred for the same cannot be construed as fringe benefits to be brought within the additional tax net by levy of fringe benefit tax.

FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT

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