ERIS LIFESCIENCES LIMITED,AHMEDABAD vs. NFAC, DELHI (PRESENT JURISDICTION - THE DY. CIT, CIRCLE-2(1)(1)), AHMEDABAD

ITA 913/AHD/2025Status: DisposedITAT Ahmedabad09 December 2025AY 2020-21Bench: DR. BRR KUMAR (Vice President), SHRI SIDDHARTHA NAUTIYAL (Judicial Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal upheld the Section 14A disallowance but directed its allocation. It deleted the addition related to employee benefit expenses, finding the assessee's allocation method more scientific. Disallowances for channel partner/retail promotion and conference expenses were partly upheld.

What were the facts?

The assessee, a pharmaceutical company, faced disallowances under Section 14A, Section 37(1), and Section 36(1)(va) by the Assessing Officer. The AO also reallocated employee benefit expenses and made adjustments to book profits for MAT computation.

What were the issues?

The key issues involved the validity of disallowances under various sections, the method of allocating expenses, and the computation of book profits for MAT purposes.

Which sections of the Income-tax Act were involved?

Section 14A,Section 37(1),Section 36(1)(va),Section 80-IE,Section 115JB,Section 80JJAA

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Income Tax Appellate Tribunal, “B” BENCH, AHMEDABAD

Before: DR. BRR KUMAR & SHRI SIDDHARTHA NAUTIYAL

For Respondent: Shri R P Rastogi, CIT-DR & Shri Abhijit, Sr. DR
Hearing: 18.09.2025

PER BENCH: These are appeals filed by the Department and the Assessee against the order passed by the Ld. Commissioner of Income Tax (Appeals) (in short “Ld. CIT(A)”), National Faceless Appeal Centre (in short “NF

The order continues below.

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