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    No Tax Benefit from Freebies for Doctors

    May 13, 2022 4 minutes
    BY DINESH KANABAR

    TWO RECENT developments on the tax front merit attention. The first is the judgement of the Supreme Court (SC) on the deductibility of expenditure incurred by pharma companies in providing freebies to medical practitioners; the other is a circular issued by the Central Board of Direct Taxes (CBDT), which interprets the Most Favoured Nation (MFN) clause found in several tax treaties.

    The SC judgement was delivered in a case involving Apex Laboratories. Apex, consistent with the practice in the pharma industry, provided freebies such as hospitality, sponsorship of conferences/seminars, laptops and the like to medical practitioners, inter-alia, to “create awareness” and provide for a brand

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