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Supreme Court Allows Appeal in Income Tax Deduction Case for Pharmaceutical Freebies. Expenses on Gifting Freebies to Medical Practitioners Are Deductible Under Section 37(1) of Income Tax Act, 1961, as Indian Medical Council Regulations Only Prohibit Acceptance, Not Gifting, Under Explanation 1.

The dispute involved a pharmaceutical company, referred to as Apex, appealing against a High Court judgment that upheld orders disallowing part of its...

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Supreme Court Quashes High Court Order Granting Back Wages to Medical Officer in Service Dispute. Transfer Order Deemed Communicated Upon Dispatch Under Fundamental Rules, and Back Wages Denied for Period of Non-Joining Without Valid Justification.

The appeal arose from a dispute between the State of Uttar Pradesh and Dr. Manoj Kumar Sharma, a Medical Officer, concerning back wages for the period...