Eskayef (Now Known ASmithkline Beecham Pharmaceutical(India) Ltd. Etc. vs Commissioner Of Income Tax

Authority: Supreme Court Date: 2000-07-20 AY: 1980-81 Section: 37(1), 37(3A) Acts: Income Tax Act 1961, Drugs and Magic Remedies (Objectionable Advertisements) Act 1954 Result: Revenue Citation: (2000) 162 CTR (SC) 89 : (2000) 245 ITR 116 (SC) : (2000) 111 TAXMAN 561 (SC) Justices: S.P. Bharucha & Mrs. Ruma Pal, JJ. Appeal No: Civil Appeal Nos. 2717* & 4545 to 4547** of 1996
Whether liability to pay surtax is an admissible deduction in computing total income --- Held No. Whether expenditure incurred on physician's samples is in the nature of advertisement expenditure falling within restrictive provisions of section 37(3A) of the IT Act --- Held Yes.

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