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Mumbai ITAT allowed deduction of freebies as MCI regulations not applicable to Pharmaceutical Cos

July 6, 2019[2019] 107 taxmann.com 119 (Mumbai - Trib.)/[2019] 178 ITD 147 (Mumbai - Trib.)
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INCOME TAX: Sales promotion expenses incurred by pharmaceutical company on distribution of articles to stockists, distributors, dealers, customers and doctors are allowable

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