Supreme Court of India
Eskayef (now Known as Smithkline Beecham Pharmaceuticals (india) Ltd. Etc. v. Commissioner of Income Tax, Karnataka-ii, Bangalore
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
In the result, we are not persuaded to take a view other than that taken by the High Court.
Judgment, page 8
From the headnote
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 or publicity or sales promotion falling within the restrictive provisions of the 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. In these appeals, the following two
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