DY. COMMISSIONER OF INCOME TAX,CIRCLE- 1, THANE vs. BAYER PHARMACEUTICALS PRIVATE LIMITED, THANE

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ITA 6222/MUM/2018Status: DisposedITAT Mumbai18 September 2019AY 2011-1216 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the issue was identical to a previous decision by a co-ordinate bench in the assessee's own case. Following that precedent, the Tribunal dismissed the Revenue's appeal.

What were the facts?

The Revenue appealed against the deletion of an addition made by the AO on account of freebies given to doctors, which the AO considered a violation of MCI circulars and thus not a business expenditure. The assessee argued that the issue was covered by a previous decision in their own case.

What were the issues?

Whether expenses incurred by a pharmaceutical company on freebies to doctors, allegedly in violation of MCI guidelines, are disallowable as business expenditure under Section 37(1) of the Income Tax Act.

Which sections of the Income-tax Act were involved?

Section 37(1)

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(3)Show list

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Income Tax Appellate Tribunal, MUMBAI BENCHES “B”, MUMBAI

Before: SHRI VIKAS AWASTHY & SHRI RAJESH KUMAR

For Appellant: Ms. Kavita P.Kaushik, DR
For Respondent: Shri Harry Parikh, AR

आदेश क� ��त�ल�प अ�े�षत/Copy of the Order forwarded to : अपीलाथ� / The Appellant 1. ��यथ� / The Respondent 2. आयकर आयु�त(अपील) / The CIT(A), Mumbai 3. आयकर आयु�त / CIT, Mumbai 4. �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, मुंबई / 5. DR, ITAT, Mumbai गाड� फाईल / Guard file 6.

आदेशानुसार/ BY ORDER, स�या�पत ��त //True Copy//

उप/सहायक पंजीकार (Dy./Asst. Registrar) आयकर अपील�य अ�धकरण, मुंबई / ITAT, Mumbai

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