Apex Laboratories Pvt. Ltd. v. CIT

135 Taxmann.com 286Supreme Court of India2022#967 most cited

What is Apex Laboratories Pvt. Ltd. v. CIT authority for?

Expenditure incurred by pharmaceutical companies on freebies provided to medical practitioners is not deductible under Explanation 1 to Section 37(1) of the Income-tax Act, as such gifting is prohibited by the Medical Council Regulations, 2002. The court also held that what is directly prohibited by law cannot be indirectly evaded through contrivance.

111

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2026.

Also referred to as

Apex Laboratories Pvt. Ltd. v. CIT · 135 Taxmann.com 286 · Section 37(1) · Explanation 1 to Section 37(1) · freebies to doctors · pharmaceutical companies expenditure · prohibited by law · MCI Regulations 2002 · non-deductible expenses · indirect evasion · Section 2(24)(xviii)

Sections most often in play

Section 37(1)Section 115JBSection 14ASection 80JJAASection 36(1)(va)Section 2(24)(xviii)Section 43BSection 80-IE

Issues it is cited on

freebies to doctorsprohibited by lawsection 2(24)(xviii)explanation to section 37weighted deductionsection 35(1)section 14a disallowancer&d expendituresection 80jjasection 80jjaasection 35(2ab)real income theory

Judgments citing Apex Laboratories Pvt. Ltd. v. CIT

ASST. COMMISSIONER OF INCOME TAX, MUMBAI vs. RELIANCE RETAIL LIMITED, MUMBAI

In the result, the appeal filed by the Revenue is dismissed, whereas the appeal filed by the assessee is partly allowed

ITA 4244/MUM/2025[2019-20]Status: DisposedITAT Mumbai10 Mar 2026AY 2019-20

Bench: SHRI SAKTIJIT DEY (Vice President), SHRI MAKARAND VASANT MAHADEOKAR (Accountant Member)

Section 135Section 143(3)Section 144BSection 14ASection 250Section 37(1)Section 80GSection 80JSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER Reliance Retail Limited ACIT Circle- 3rd Floor, Court House, 8(1)(1), Lokmanya Tilak Marg, Vs. Room No. 670, 6th Dhobi Talao, Mumbai- floor, Aayakar 400 002 Bhavan, Maharshi Karve Road, Mumbai-400 020 PAN/GIR No. AABCR1718E (Applicant) (Respondent) & ACIT Circle-8(1)(1), Reliance Retail Room No. 670, 6th Limited floor, Aayakar Vs. 3rd Floor, Court House, Bhavan, Maharshi Lokmanya Tilak Marg, Karve Road, Dhobi Talao, Mumbai- Mumbai-400 020 400 002 (Applicant) (Respond…

RELIANCE RETAIL LIMITED ,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 8(1)(1), MUMBAI

ITA 3510/MUM/2025[2019-20]Status: DisposedITAT Mumbai10 Mar 2026AY 2019-20

Bench: Shri Saktijit Dey & Shri Makarand Vasant Mahadeokar

Section 135Section 143(3)Section 144BSection 14ASection 250Section 37(1)Section 80GSection 80JSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL "D" BENCH MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER ITA No. 3510/Mum/2025 (Assessment Year: 2019-20) Reliance Retail Limited 3rd Floor, Court House, Lokmanya Tilak Marg, Dhobi Talao, Mumbai- 400 002 ACIT Circle- 8(1)(1), Vs. Room No. 670, 6th floor, Aayakar Bhavan, Maharshi Karve Road, Mumbai-400 020 PAN/GIR No. AABCR1718E (Applicant) (Respondent) & ITA No. 4244/Mum/2025 (Assessment Year: 2019-20) ACIT Circle-8(1)(1), Room No. 670, 6th floor, Aayakar Bhavan, Maharshi Karve Road, Mumbai-400 020 (Applicant) Reliance Reta…

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

In the result, for assessment year 2022-23, the appeal of the Department is partly allowed for statistical purposes

ITA 915/AHD/2025[2022-23]Status: DisposedITAT Ahmedabad09 Dec 2025AY 2022-23

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Respondent by: Shri R P Rastogi, CIT-DR & Shri Abhijit, Sr. DRFor Respondent: Shri R P Rastogi, CIT-DR & Shri Abhijit, Sr. DR
Section 14ASection 36(1)(va)Section 37(1)Section 43BSection 80

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos.847 to 850/Ahd/2025 (Assessment Years: 2018-19 & 2020-21 to 2022-23) Deputy Commissioner of Vs. Eris Lifesciences Ltd. Income Tax, Shivarth Ambit, Circle-2(1)(1), 142/2, Ram Das Road, Ahmedabad Off. SBR Nr. Swati Bunglows, Bodakdev, Ahmedabad-380054 [PAN No.AABCE7067M] (Appellant) .. (Respondent) I.T.A. Nos.912 to 915/Ahd/2025 (Assessment Years: 2018-19 & 2020-21 to 2022-23) Eris Lifesciences Ltd. Vs. National Faceless Appeal Shivarth Ambit, Center (Delhi), Plot N…

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

Appeal are dismissed

ITA 914/AHD/2025[2021-22]Status: DisposedITAT Ahmedabad09 Dec 2025AY 2021-22
For Appellant: Shri Vartik Choksi, ARFor Respondent: Shri R P Rastogi, CIT-DR & Shri Abhijit, Sr. DR
Section 14ASection 36(1)(va)Section 37(1)Section 43BSection 80

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n“B” BENCH, AHMEDABAD\nBEFORE DR. BRR KUMAR, VICE PRESIDENT &\nSHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER\nI.T.A. Nos.847 to 850/Ahd/2025\n(Assessment Years: 2018-19 & 2020-21 to 2022-23)\nDeputy Commissioner of\nIncome Tax,\nCircle-2(1)(1),\nAhmedabad\n[PAN No.AABCE7067M]\n(Appellant)\nVs.\nEris Lifesciences Ltd.\nShivarth Ambit,\n142/2, Ram Das Road,\nOff. SBR Nr. Swati Bunglows,\nBodakdev, Ahmedabad-380054\n(Respondent)\nI.T.A. Nos.912 to 915/Ahd/2025\n(Assessment Years: 2018-19 & 2020-21 to 2022-23)\nEris Lifesciences Ltd.\nShivarth Ambit,\nPlot No. 142/2…

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

In the result, for assessment year 2022-23, the appeal of the Department is partly allowed for statistical purposes

ITA 913/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad09 Dec 2025AY 2020-21

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Respondent by: Shri R P Rastogi, CIT-DR & Shri Abhijit, Sr. DRFor Respondent: Shri R P Rastogi, CIT-DR & Shri Abhijit, Sr. DR
Section 14ASection 36(1)(va)Section 37(1)Section 43BSection 80

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos.847 to 850/Ahd/2025 (Assessment Years: 2018-19 & 2020-21 to 2022-23) Deputy Commissioner of Vs. Eris Lifesciences Ltd. Income Tax, Shivarth Ambit, Circle-2(1)(1), 142/2, Ram Das Road, Ahmedabad Off. SBR Nr. Swati Bunglows, Bodakdev, Ahmedabad-380054 [PAN No.AABCE7067M] (Appellant) .. (Respondent) I.T.A. Nos.912 to 915/Ahd/2025 (Assessment Years: 2018-19 & 2020-21 to 2022-23) Eris Lifesciences Ltd. Vs. National Faceless Appeal Shivarth Ambit, Center (Delhi), Plot N…

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

In the result, for assessment year 2022-23, the appeal of the Department is partly allowed for statistical purposes

ITA 912/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad09 Dec 2025AY 2018-19

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Respondent by: Shri R P Rastogi, CIT-DR & Shri Abhijit, Sr. DRFor Respondent: Shri R P Rastogi, CIT-DR & Shri Abhijit, Sr. DR
Section 14ASection 36(1)(va)Section 37(1)Section 43BSection 80

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos.847 to 850/Ahd/2025 (Assessment Years: 2018-19 & 2020-21 to 2022-23) Deputy Commissioner of Vs. Eris Lifesciences Ltd. Income Tax, Shivarth Ambit, Circle-2(1)(1), 142/2, Ram Das Road, Ahmedabad Off. SBR Nr. Swati Bunglows, Bodakdev, Ahmedabad-380054 [PAN No.AABCE7067M] (Appellant) .. (Respondent) I.T.A. Nos.912 to 915/Ahd/2025 (Assessment Years: 2018-19 & 2020-21 to 2022-23) Eris Lifesciences Ltd. Vs. National Faceless Appeal Shivarth Ambit, Center (Delhi), Plot N…

DCIT CIRCLE-2(1)(1), AHMEDABAD, VEJALPUR vs. ERIS LIFESCIENCES LIMITED SHIVARTH AMBIT, BODAKDEV AHMEDABAD

In the result, for assessment year 2022-23, the appeal of the Department is partly allowed for statistical purposes

ITA 850/AHD/2025[2022-23]Status: DisposedITAT Ahmedabad09 Dec 2025AY 2022-23

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Respondent by: Shri R P Rastogi, CIT-DR & Shri Abhijit, Sr. DRFor Respondent: Shri R P Rastogi, CIT-DR & Shri Abhijit, Sr. DR
Section 14ASection 36(1)(va)Section 37(1)Section 43BSection 80

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos.847 to 850/Ahd/2025 (Assessment Years: 2018-19 & 2020-21 to 2022-23) Deputy Commissioner of Vs. Eris Lifesciences Ltd. Income Tax, Shivarth Ambit, Circle-2(1)(1), 142/2, Ram Das Road, Ahmedabad Off. SBR Nr. Swati Bunglows, Bodakdev, Ahmedabad-380054 [PAN No.AABCE7067M] (Appellant) .. (Respondent) I.T.A. Nos.912 to 915/Ahd/2025 (Assessment Years: 2018-19 & 2020-21 to 2022-23) Eris Lifesciences Ltd. Vs. National Faceless Appeal Shivarth Ambit, Center (Delhi), Plot N…

DCIE CIRCLE-2(1)(1), AHEMDABAD, VEJALPUR vs. ERIS LIFESCIENCES LIMITED SHIVARTH AMBIT, BODAKDEV AHMEDABAD

In the result, for assessment year 2022-23, the appeal of the Department is partly allowed for statistical purposes

ITA 849/AHD/2025[2021-22]Status: DisposedITAT Ahmedabad09 Dec 2025AY 2021-22

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Respondent by: Shri R P Rastogi, CIT-DR & Shri Abhijit, Sr. DRFor Respondent: Shri R P Rastogi, CIT-DR & Shri Abhijit, Sr. DR
Section 14ASection 36(1)(va)Section 37(1)Section 43BSection 80

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos.847 to 850/Ahd/2025 (Assessment Years: 2018-19 & 2020-21 to 2022-23) Deputy Commissioner of Vs. Eris Lifesciences Ltd. Income Tax, Shivarth Ambit, Circle-2(1)(1), 142/2, Ram Das Road, Ahmedabad Off. SBR Nr. Swati Bunglows, Bodakdev, Ahmedabad-380054 [PAN No.AABCE7067M] (Appellant) .. (Respondent) I.T.A. Nos.912 to 915/Ahd/2025 (Assessment Years: 2018-19 & 2020-21 to 2022-23) Eris Lifesciences Ltd. Vs. National Faceless Appeal Shivarth Ambit, Center (Delhi), Plot N…

DCIT CIRCLE-2(1)(1), AHMEDABAD, AHMEDABAD vs. ERIS LIFESCIENCES LIMITED SHIVARTH AMBIT , BODAKDEV AHMEDABAD

Appeal are dismissed

ITA 848/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad09 Dec 2025AY 2020-21
For Appellant: \nShri Vartik Choksi, ARFor Respondent: Shri R P Rastogi, CIT-DR & Shri Abhijit, Sr. DR
Section 14ASection 36(1)(va)Section 37(1)Section 43BSection 80

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n“B” BENCH, AHMEDABAD\nBEFORE DR. BRR KUMAR, VICE PRESIDENT &\nSHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER\nI.T.A. Nos.847 to 850/Ahd/2025\n(Assessment Years: 2018-19 & 2020-21 to 2022-23)\nDeputy Commissioner of\nIncome Tax,\nCircle-2(1)(1),\nAhmedabad\n[PAN No.AABCE7067M]\n(Appellant)\nVs.\nEris Lifesciences Ltd.\nShivarth Ambit,\n142/2, Ram Das Road,\nOff. SBR Nr. Swati Bunglows,\nBodakdev, Ahmedabad-380054\n(Respondent)\nI.T.A. Nos.912 to 915/Ahd/2025\n(Assessment Years: 2018-19 & 2020-21 to 2022-23)\nEris Lifesciences Ltd.\nShivarth Ambit,\nPlot No. 142/2…

DCIT, CIRCLE-2(1)(1) AHMEDABAD, AHMEDABAD vs. ERIS LIFESCIENCE LIMITED SHIVARTH AMBIT, AHMEDABAD

In the result, for assessment year 2022-23, the appeal of the Department is partly allowed for statistical purposes

ITA 847/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad09 Dec 2025AY 2018-19

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Respondent by: Shri R P Rastogi, CIT-DR & Shri Abhijit, Sr. DRFor Respondent: Shri R P Rastogi, CIT-DR & Shri Abhijit, Sr. DR
Section 14ASection 36(1)(va)Section 37(1)Section 43BSection 80

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos.847 to 850/Ahd/2025 (Assessment Years: 2018-19 & 2020-21 to 2022-23) Deputy Commissioner of Vs. Eris Lifesciences Ltd. Income Tax, Shivarth Ambit, Circle-2(1)(1), 142/2, Ram Das Road, Ahmedabad Off. SBR Nr. Swati Bunglows, Bodakdev, Ahmedabad-380054 [PAN No.AABCE7067M] (Appellant) .. (Respondent) I.T.A. Nos.912 to 915/Ahd/2025 (Assessment Years: 2018-19 & 2020-21 to 2022-23) Eris Lifesciences Ltd. Vs. National Faceless Appeal Shivarth Ambit, Center (Delhi), Plot N…

WOCKHARDT LIMITED,AURANGABAD vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 2(1), PUNE

In the result, the appeal of the assessee is partly allowed

ITA 837/PUN/2025[2016-17]Status: DisposedITAT Pune10 Nov 2025AY 2016-17

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Manthan ShahFor Respondent: Shri Amit Bobde
Section 127Section 132Section 132(4)Section 143(2)Section 153C

…ovide freebies to doctors. By entering in this arrangement the assessee company has avoided the disallowance of the expenditure mandated under explanation (1) to Sec 37(1) of the IT Act. The Hon'ble Supreme Court in the case of M/s Apex Laboratories Pvt. Ltd [135 Taxmann.com 286(SC)]has taken note of the following in Para (34): "It is also a known principle that what cannot be done directly, cannot be achieved indirectly. As was said in Fox v. Bishop of Chester that it is a: "Well-known principle of law that the provisions of an Act of Parliament shall not be evaded by shift or contrivance” And that : "To carry o…

WOCKHARDT LIMITED,AURANGABAD vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 2(1), PUNE

In the result, the appeal of the assessee is partly allowed

ITA 836/PUN/2025[2018-19]Status: DisposedITAT Pune10 Nov 2025AY 2018-19

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Manthan ShahFor Respondent: Shri Amit Bobde
Section 127Section 132Section 132(4)Section 143(2)Section 153C

…ovide freebies to doctors. By entering in this arrangement the assessee company has avoided the disallowance of the expenditure mandated under explanation (1) to Sec 37(1) of the IT Act. The Hon'ble Supreme Court in the case of M/s Apex Laboratories Pvt. Ltd [135 Taxmann.com 286(SC)]has taken note of the following in Para (34): "It is also a known principle that what cannot be done directly, cannot be achieved indirectly. As was said in Fox v. Bishop of Chester that it is a: "Well-known principle of law that the provisions of an Act of Parliament shall not be evaded by shift or contrivance” And that : "To carry o…

WOCKHARDT LIMITED,AURANGABAD vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(1), PUNE

In the result, the appeal of the assessee is partly allowed

ITA 835/PUN/2025[2017-18]Status: DisposedITAT Pune10 Nov 2025AY 2017-18
For Appellant: \nDepartment by
Section 127Section 132Section 153C

…freebies to\ndoc tors. By entering in this arrangement the assessee company has avoided\nthe disallowance of the expenditure mandated under explanation (1) to Sec\n37(1) of the IT Act. The Hon'ble Supreme Court in the case of M/s Apex\nLaboratories Pvt. Ltd [135 Taxmann.com 286(SC)]has taken note of the\nfollowing in Para (34):\n\"It is also a known principle that what cannot be done directly, cannot be\nachieved indirectly. As was said in Fox v. Bishop of Chester that it is a:\n\"Well-known principle of law that the provisions of an Act of Parliament shall\nnot be evaded by shift or contrivance\"\nAnd that:\n\"…

TGHE PR. COMMISSIONER OF INCOME TAX vs. THE NATIONAL WELFARE URBAN CO-OP CREDIT SOCIETY LTD

The appeal is disposed off with the liberty as prayed for by the revenue

ITA/100016/2024HC Karnataka18 Aug 2025

Bench: S.SUNIL DUTT YADAV,VIJAYKUMAR A.PATIL

Section 260Section 260ASection 68

…- 1 - HC-KAR NC: 2025:KHC-D:10328-DB ITA No. 100016 of 2024 IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 18TH DAY OF AUGUST, 2025 PRESENT THE HON'BLE MR. JUSTICE S.SUNIL DUTT YADAV AND THE HON'BLE MR. JUSTICE VIJAYKUMAR A.PATIL INCOME TAX APPEAL NO.100016 OF 2024 BETWEEN: 1. THE PRINCIPAL COMMISSIONER OF INCOME-TAX, C.R. BUILDING, NAVANAGAR, HUBBALLI 580025. 2. THE INCOME TAX OFFICER, WARD -1 (1). C.R. BUILDING, NAVANAGAR, HUBBALLI 580025. - APPELLANTS (BY SRI. M. THIRUMALESH AND SMT. ROOPA ANAVEKAR, ADVOCATES) AND: THE NATIONAL WELFARE URBAN CO-OP,…

PROFESSIONAL AUTOMOTIVES PRIVATE LIMITED,JAMMU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, JAIPUR

In the result the appeal of the assessee in ITA no

ITA 812/JPR/2025[2016-17]Status: DisposedITAT Jaipur23 Jul 2025AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील /ITA Nos.809 to 815/JP/2025 निर्धारण वर्ष /Assessment Years :2013-14 to 2019-20 Professional Automotives Pvt. बनाम ACIT, Ltd. Bahu Plaza, Bahu Plaza, Jammu Vs. Central Circle- 1, and Kashmir Jaipur स्थायी लेखा सं./जी.आई.आर. सं./PAN/GIR No.:AAACP9608E अपीलार्थी/Appellant प्र]त्यर्थी/Respondent निर्धारिती की ओर से / Assessee by :Shri Tarun Mittal, CA राजस्व की ओर से /Revenue by: Shri Ajey Malik, CIT (Th. V.C)

For Appellant: Shri Tarun Mittal, CAFor Respondent: Shri Ajey Malik, CIT (Th. V.C)
Section 143(3)Section 37(1)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh]U;kf;d lnL; ,o aJh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihyla-@ITA Nos.809 to 815/JP/2025 fu/kZkj.k o"kZ@Assessment Years :2013-14 to 2019-20 Professional Automotives Pvt. cuke ACIT, Vs. Ltd. Central Circle- 1, Bahu Plaza, Bahu Plaza, Jammu Jaipur and Kashmir LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.:AAACP9608E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by :Shri Tarun Mittal, CA jktLo…

THE MUMBAI OBSTETRIC GYNAECOLOGICAL SOCIETY,LOW PAREL (W) vs. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), PUNE, PUNE

ITA 522/PUN/2023[-]Status: DisposedITAT Pune26 Mar 2025

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.518/Pun/2023 1. Poona Obstetrics & Gynaecological Society, 302/303, Dr. Neety Mandke Ima House, Tilak Road, Shukrawar Peth, Pune 411 002, Maharashtra Pan : Aaatp1435C Vs. Pr.Cit (Central), Pune Appellant Respondent आयकर अपील सं. / Ita No.522/Pun/2023 2. The Mumbai Obstetrics & Gynaecological Society, Vs. Pr.Cit (Central), Pune C-114, Ist Floor, D-Wing Entrance, Trade World, Kamala City, Senapati Bapat Marg, Low Parel (W), Mumbai-400 013 Maharashtra Pan : Aaatt4562C Appellant Respondent आयकर अपील सं. / Ita No.549/Pun/2023 3. Agra Obstetrical & Gynaecological Society, 84, M.G. Road, Agra 282 010, Uttar Pradesh Pan : Aabta6327K Appellant Vs. Pr.Cit (Central), Pune Respondent आयकर अपील सं. / Ita No.417/Pun/2023 4. Aids Society Of India, Ground Floor, Maharukh Mandsion, Alibhai Premji Marg, Grant Road (E), Mumbai 400 007 Maharashtra Pan : Aabta4129R Appellant Vs. Principal Commissioner Of Income-Tax (Central), Pune Respondent 2

Section 12A

…and the list thereof is sent to the doctors and the Trust do not interfere in selection of the delegates for the conference. 15. Thereafter, ld. PCIT gave reference to the judgment of Hon'ble Apex Court in the case of M/s. Apex Laboratories Pvt. Ltd. vs. DCIT 135 Taxmann.com 286 (SC) where the Hon'ble Court has conclusively held that since acceptance of freebies by Medical Practitioners are punishable as per Circular issued by Medical Council of India under Medical Council Regulations, 2002, Gifting of such freebies by Pharmaceutical Companies to Medical Practitioners is also prohibited by law and thus expenditur…

AIDS SOCIETY OF INDIA,MUMBAI vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), PUNE

ITA 417/PUN/2023[-]Status: DisposedITAT Pune26 Mar 2025
For Respondent: Shri Ajay Kumar Keshari
Section 12A

…nd the list thereof is sent to the doctors and the Trust do not interfere in selection of the delegates for the conference.\n15. Thereafter, ld. PCIT gave reference to the judgment of Hon'ble Apex Court in the case of M/s. Apex Laboratories Pvt. Ltd. vs. DCIT 135 Taxmann.com 286 (SC) where the Hon'ble Court has conclusively held that since acceptance of freebies by Medical Practitioners are punishable as per Circular issued by Medical Council of India under Medical Council Regulations, 2002, Gifting of such freebies by Pharmaceutical Companies to Medical Practitioners is also prohibited by law and thus expenditur…

KIRAN FINE JEWELLERS PRIVATE LIMITED,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2,, JAIPUR

In the result ground no 2 raised by the assessee is allowed

ITA 648/JPR/2024[2017-18]Status: DisposedITAT Jaipur25 Feb 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. S. R. Sharma, CA &For Respondent: Sh. P. P. Meena, CIT-Th. V.H
Section 115BSection 143(3)Section 145(3)Section 68Section 69A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA No. 648/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2017-18 cuke M/s Kiran Fine Jewellers Private DCIT, Vs. Limited, Central Circle-02, F-19, Gautam Marg, Vaishali Jaipur Nagar, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AADCK7512P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. S. R. Sharma, CA & Sh. R.…

DR. REDDY S LABORATORIES LIMITED,HYDERABAD vs. DCIT., CIRCLE-8(1), HYDERABAD

In the result, the appeal of the assessee in ITA

ITA 821/HYD/2024[2008-09]Status: DisposedITAT Hyderabad20 Dec 2024AY 2008-09

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia

For Appellant: Shri P S R V V Surya Rao, C.AFor Respondent: : Ms. M. Narmada, CIT-DR
Section 220Section 220(2)Section 234CSection 234DSection 35D

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं /ITA No.820 & 821/Hyd/2024 (निर्धारण वर्ा/Assessment Years : 2007-08 & 2008-09) Dr. Reddy’s Laboratories Limited, Dy. Commissioner of Income Tax, Vs. Circle-8(1), Hyderabad. Hyderabad. PAN:AAACD7999Q (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee by: Shri P S R V V Surya Rao, C.A. रधजस् व द्वधरध/Revenue by:: Ms. M. Narmada, CIT-DR सुिवधई की तधरीख/Date of hearing: 09/12/2024 घोर्णध की तधरीख/Pronouncement: 20/12…

DR. REDDY S LABORATORIES LIMITED,HYDERABAD vs. DCIT., CIRCLE - 8(1), HYDERABAD

In the result, the appeal of the assessee in ITA

ITA 820/HYD/2024[2007-08]Status: DisposedITAT Hyderabad20 Dec 2024AY 2007-08

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia

For Appellant: Shri P S R V V Surya Rao, C.AFor Respondent: : Ms. M. Narmada, CIT-DR
Section 220Section 220(2)Section 234CSection 234DSection 35D

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं /ITA No.820 & 821/Hyd/2024 (निर्धारण वर्ा/Assessment Years : 2007-08 & 2008-09) Dr. Reddy’s Laboratories Limited, Dy. Commissioner of Income Tax, Vs. Circle-8(1), Hyderabad. Hyderabad. PAN:AAACD7999Q (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee by: Shri P S R V V Surya Rao, C.A. रधजस् व द्वधरध/Revenue by:: Ms. M. Narmada, CIT-DR सुिवधई की तधरीख/Date of hearing: 09/12/2024 घोर्णध की तधरीख/Pronouncement: 20/12…

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