ERIS LIFESCIENCES LIMITED,AHMEDABAD vs. NFAC, DELHI (PRESENT JURISDICTION- THE DY. CIT, CIRCLE-2(1)(1)), AHMEDABAD
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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Cases cited in this judgment(19)Show listHide list
Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.
- National Thermal Power Co. Ltd. v. CIT5,834 citing229 ITR 383 · 1998 · SC
- Goetze (India) Ltd. v. CIT1,842 citing284 ITR 323 · 2006 · SC
- CIT v. Pruthvi Brokers & Shareholders956 citing349 ITR 336 · 2012 · HC
- CIT v. Shoorji Vallabhdas & Co.551 citing46 ITR 144 · 1962 · SC
- Union of India v. Dharmendra Textile Processors501 citing306 ITR 277 · 2008 · SC
- Apex Laboratories Pvt. Ltd. v. CIT148 citing442 ITR 1 · 2022 · SC · Read judgment
- Sarvodaya Charitable Trust v. ITO (Exemption)129 citing278 Taxmann 148 · 2021 · HC
- Orissa State Warehousing Corpn v. CIT114 citing237 ITR 589 · 1999 · SC
- CIT v. Tara Agencies80 citing292 ITR 444 · 2007 · SC · Read judgment
- Best Trading and Agencies Limited v. DCIT45 citing275 Taxmann 550 · 2020 · HC · Read judgment
- Form No. 10B. In Trust For Reaching The Unreached Through Trustee v. Commissioner of Income Tax (Exemptions), Ahmedabad34 citing279 Taxmann 229 · 2021 · HC
- A.V. Fernandez v. State of Kerala21 citing8 STC 561 · 1957 · SC
- Similarly, in B. Premanand v. Mohan Koikal19 citing4 SCC 266 · 2011
- Apex Laboratories (P.) Ltd. v. Dy. CIT16 citing286 Taxmann 200 · 2022 · SC
- 10B. In Navbharat Charitable Trust v. Income15 citing200 ITD 812 · 2023 · ITAT
- Karnataka State Industrial Infrastructure Development Corporation Ltd. v. DCIT13 citing76 Taxmann.com 360 · 2016 · ITAT
- Economic Explosives Ltd. v. ACIT8 citing167 Taxmann.com 9 · 2024
- Likewise, in Stemade Biotech (P.) Ltd. v. DCIT8 citing195 ITD 346 · 2022 · ITAT
- Sunflower Pharmacy v. ITO8 citing156 Taxmann.com 215 · 2023
Income Tax Appellate Tribunal, “B” BENCH, AHMEDABAD
Before: DR. BRR KUMAR & SHRI SIDDHARTHA NAUTIYAL
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
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