Navigation Links
Doctor samples come under the ambit of advertisement,,

The supreme court of India has declared that distribution of physician's sample by pharmaceutical companies to the medical profession is in nature of advertisement expenditure falling within restrictive provisions of sub section (3A) of section 37 of Income Tax Act.

The nature of the advertisement or publicity depends upon the nature and quality of the article in question. The public would not buy a drug just because // it is advertised repeatedly or publicised through posters or announced on the TV etc. They should have confidence about the curative value of the drug and such confidence could be created mainly by the medical practitioners prescribing the drug.

It was contended by appellant that the physician's samples were distributed only to doctors & therefore the expenditure incurred was not advertisement, publicity or sales promotion. The purpose of such distribution was to obtain a feed back from medical profession as to the efficacy of the distributed drugs.

The Supreme Court observed that the object of distribution of samples of the drugs to the doctors is to make them aware that such drugs are available in the market in relation to the cure of a particular affliction and therefore to persuade them to prescribe the same in appropriate cases.

But the expenditure on physicians samples distributed to doctors by pharmaceutical companies is outside the scope of sub section (3A) of section 37 of the Act. Hence the supreme court of india has declared that the physician's samples distributed by pharmaceutical companies come under the ambit of advertisement.


'"/>




Page: 1

Related medicine news :

1. Cancer Doctors Okays Controversial Prostate Therapy
2. Doctors needed urgently in Gujarat
3. Doctors operate upon patients in candlelight- latest from the quake scene
4. Doctors at risk- the ugly side of the noble profession
5. Doctors advice early anemia tests
6. Indian Doctor granted US patent on organ regeneration
7. Emphasis to ban Drugs ads by Doctors
8. Doctors not to accept gifts from drug companies
9. Gene testing kit specific for Doctors
10. Doctors warned of fluoride toxicity
11. Doctors decisions are affected by fear of lawsuits- says a study
Post Your Comments:
*Name:
*Comment:
*Email:
TAG: Doctor samples come under the ambit advertisement

(Date:9/22/2014)... North Carolina at Chapel Hill researchers represents an important ... are experiencing the earliest stages of psychosis. , Psychosis ... severe mental disorders such as schizophrenia. Schizophrenia emerges in ... in every 100 people. In severe cases, the impact ... and the burden on family members can be almost ...
(Date:9/22/2014)... big step for securing critical information systems, such ... researchers have created a new approach to computer ... using a terminal and automatically logs them out ... in to use their terminal. , Dartmouth,s ... presented their findings at the IEEE ...
(Date:9/22/2014)... The University of California, Riverside is one of 11 ... $2.5 million by the National Science Foundation ... ancient lineages of fungi that include plant symbionts, animal ... of organic compounds. , Zygomycetes, used in numerous industrial ... among the first terrestrial fungi. Symbiotic associations with zygomycetes ...
(Date:9/22/2014)... Ore. (PRWEB) September 22, 2014 ... declaring October 2014 as “Oregon Chiropractic Health and ... of Western States (UWS) celebrates 110 years of ... founded in 1904, was the first educational institution ... The university has expanded over the past 110 ...
(Date:9/22/2014)... 2014 Join us for a fun-filled evening ... & Pearls Casino Night” Gala. , The event will ... games, a raffle, and live and silent auctions. Beer and ... a special buy-in for a Texas Hold’em tournament and the ... this event will be used to help provide procreation grants ...
Breaking Medicine News(10 mins):Health News:Blood test may help determine who is at risk for psychosis 2Health News:Dartmouth's new ZEBRA bracelet strengthens computer security 2Health News:Dartmouth's new ZEBRA bracelet strengthens computer security 3Health News:Project launched to study evolutionary history of fungi 2Health News:Project launched to study evolutionary history of fungi 3Health News:Project launched to study evolutionary history of fungi 4Health News:Oregon Governor Proclaims October as “Chiropractic Month” – UWS Brought Chiropractic Health Care to Oregon in 1904 2Health News:Maverick’s Miracle Babies Foundation Presents the Denim & Pearls Casino Night September 26, 2014 2
... but a new study shows that the consequences of occasionally ... according to a new study by University of Alabama at ... the Journal of the American Medical Association . ... the United States, according to the National Survey on Drug ...
... By Serena Gordon HealthDay Reporter , TUESDAY, ... more likely to be hospitalized than their peers who don,t ... finds. What,s more, about two-thirds of the hospitalizations ... illnesses, such as a urinary tract infection, the study shows. ...
... By Steven Reinberg HealthDay Reporter , TUESDAY, Jan. 10 ... drinkers -- defined as men who down five or more drinks ... at one time, federal researchers reported Tuesday. Of the 17 ... to 24 years old. But those 65 and older engage in ...
... INDIANAPOLIS -- The School of Science at Indiana University-Purdue ... and Computational Science, an interdisciplinary endeavor dedicated to solving ... environment, and computer science. iM2CS,s parallel mission is to ... scientific issues with which they will be faced. ...
... , TUESDAY, Jan. 10 (HealthDay News) -- Dutch researchers ... the drug Nexavar (sorafenib) in fighting a tough-to-treat form ... experimental drug known as ganetespib showed promise in laboratory ... studies were to be presented Tuesday at an American ...
... Hospital has found that collaborative ,behavioral management may be ... who are paroled. The findings have important implications for ... community correctional population. The study is published in ... print. In the U.S., over 700,000 inmates leave ...
Cached Medicine News:Health News:Marijuana smoke not as damaging to lungs as cigarette smoke 2Health News:Marijuana smoke not as damaging to lungs as cigarette smoke 3Health News:Dementia May Lead to Avoidable Hospitalizations 2Health News:Dementia May Lead to Avoidable Hospitalizations 3Health News:One in Six Americans Binge Drink: CDC 2Health News:One in Six Americans Binge Drink: CDC 3Health News:Revealing causality 2Health News:Mixed News on Tough-to-Treat Lung Cancer 2Health News:Mixed News on Tough-to-Treat Lung Cancer 3Health News:Behavioral management to reduce substance abuse, crime and re-arrest for drug-involved parolees 2Health News:Behavioral management to reduce substance abuse, crime and re-arrest for drug-involved parolees 3
(Date:9/22/2014)... SHANGHAI , Sept. 22, 2014 /PRNewswire/ ... knowledge leader in healthcare technology, media and telecommunications, ... innovation in China and ... Continua and BHG announced this new partnership during ... week in Washington, DC , ...
(Date:9/22/2014)... Sept. 22, 2014 Research and ... "Global Ablation Technologies (Radiofrequency, Ultrasound, Irreversible Electroporation, ... report to their offering. On ... ablation technologies market has been divided into eight ... cryotherapy, hydrothermal, and hydromechanical ablation technologies. The light/laser ...
(Date:9/22/2014)... , Sept. 22, 2014  Olympus, a global ... for medical and surgical procedures, among other core ... with Munich -based Brainlab to ... Navigation. This agreement applies to the US ... U.S. sales and all distribution outside the U.S. ...
Breaking Medicine Technology:Continua and Borderless Healthcare Group Form Strategic Partnership, Launch the Healthcare Technology Innovation Center in Shanghai 2Continua and Borderless Healthcare Group Form Strategic Partnership, Launch the Healthcare Technology Innovation Center in Shanghai 3Continua and Borderless Healthcare Group Form Strategic Partnership, Launch the Healthcare Technology Innovation Center in Shanghai 4Global Ablation Technologies (Radiofrequency, Ultrasound, Irreversible Electroporation, Cryotherapy, Microwave) Market - Forecasts to 2019 2Global Ablation Technologies (Radiofrequency, Ultrasound, Irreversible Electroporation, Cryotherapy, Microwave) Market - Forecasts to 2019 3Olympus Partners with Brainlab as Exclusive Distributor for ENT Products in U.S. Market 2Olympus Partners with Brainlab as Exclusive Distributor for ENT Products in U.S. Market 3Olympus Partners with Brainlab as Exclusive Distributor for ENT Products in U.S. Market 4
... As global food insecurity reaches all-time highs, Elanco seeks ... impact this growing crisis. Today, the company announced its ... a partnership with Heifer International. Elanco, ... global pharmaceutical corporation, is also dedicated to helping create ...
... IDEV Technologies, Inc. (IDEV) today announced the completion of ... evaluating the use of IDEV,s SUPERA® stent system for ... artery (SFA).  Enrollment was completed in May, making SUPERB ... The trial is a prospective, single-arm study of 258 ...
Cached Medicine Technology:Elanco Announces Commitment to Fight World Hunger 2Elanco Announces Commitment to Fight World Hunger 3IDEV Technologies Announces Completion of SUPERB Clinical Trial Enrollment 2
... PW 41 is a powerful, compact ... washers/aspirators, with built-in vacuum and dispensing ... ,are user-adjustable, with vertical and horizontal ... level detectors on wash and waste ...
... LHW is a solid made, manual ... Separate valves for dispense and aspirate ... comes complete with a stand and ... can be used, as well as ...
... ELx50 is a fast and versatile automated strip ... manifold. It is a self contained and programmable ... fluidic delivery from the gentle dripping of a ... pressure delivery systems. ELx50/12V processes 1 x 12 ...
... throughput washer for high ... throughput system washer is ... powerful dispensing line and ... stronger, external vacuum source. ...
Medicine Products: