Supreme Court · 2000 INSC 346 · Decided 20 July 2000
Eskayef (Now Known As Smithkline Beecham Pharmaceuticals (India) LTD. ETC. v. Commissioner of Income Tax, Karnataka-Ii, Bangalore
- Court
- Supreme Court of India
- Citation
- 2000 INSC 346 · [2000] SUPP. 1 S.C.R. 634
- Case number
- CIVIL APPEAL No. 2717/1996
- Decided
- 20 July 2000
- Bench
- S.P. BHARUCHA, RUMA PAL (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 37, 37(3A)
Headnote
C Income Tax Act, 1961-Section 37-Liability to pay surtax-Whether an admissible deduction in computing total income-Held, not deductible. Section 37(3A)-Expenditure incurred on distribution of free samples of prescription drugs to doctors-Whether in the nature of advertisement promotion falling within the restrictive provisions of the D section-Held yes. Drugs and Magic Remedies (Objectionable Advertisements) Act, 1954- Section 3-Prohibition of publication of advertisement of a drug-Held, prohibition not applicable to physician's samples. E In these appeals, the
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