Exp. incurred on doctor’s travel isn’t ‘commission’ if he isn’t bound to prescribe medicines suggested by assessee: HC

INCOME TAX : Where assessee pharmaceuticals company incurred expenses for providing services such as taxi services, booking of air-tickets, cost of souvenir, etc. for conferences of doctors, in view of facts that these doctors were not bound to prescribe medicines as suggested by assessee and, therefore, there existed no agency relationship between assessee and doctors,

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