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Case Law Details

Case Name : Eli Lilly & Co. (India) Pvt. Ltd. Vs ACIT (ITAT Delhi)
Related Assessment Year : 2010-11
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Brief of the Case

ITAT Delhi held In the case of Eli Lilly & Co. (India) Pvt. Ltd. vs, ACIT that a clear distinction has been made between the free samples, gifts, travel facilities, hospitality and cash or monetary grants. It would accordingly be incorrect to put samples in the definition of gifts being separately categorized in Para 5 & 6 of the Uniform Code of Pharmaceutical Marketing Ethics (UCPMP) respectively. It is noticed from the CBDT Circular No. 5/2012 that it refers the IMC Re

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