No justification to deny drug cos deduction of expenses incurred on freebies to doctors: ITAT

A bench comprising judicial member Ravish Sood and accountant member G
Manjunatha ruled that a Central Board of Direct Taxes circular and the
IMC's regulations could not be relied upon to disallow a drug
company's expenditure claims. The IMC's code of conduct applies only
to medical practitioners and doctors and not to pharmaceutical
companies and the healthcare sector, it said.

https://economictimes.indiatimes.com/industry/healthcare/biotech/pharmaceuticals/no-justification-to-deny-drug-cos-deduction-of-expenses-incurred-on-freebies-to-doctors-itat/articleshow/77253831.cms