Apex Laboratories Pvt. Ltd. v. CIT

135 Taxmann.com 286Supreme Court of India2022#674 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.

148

judgments rely on this decision, according to BharatTax’s citation analysis of 367,154 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
Read the full judgment

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

Diosma Lifesciences Private Limited, Mumbai vs. Income Tax Officer Ward 4(1) Thane, Thane

In the result, the appeal of the assessee is dismissed

ITA 4271/MUM/2025[2018-19]Status: DisposedITAT Mumbai16 Sept 2025AY 2018-19

Bench: Ms. Kavitha Rajagopal & Shri Prabhash Shankardiosma Lifesciences Private V/S. Income Tax Officer, Ward – Limited बनाम 4(1), Qureshi Mansion, Shop No. 77, C-Wing, Gokhale Road, Naupada, Harmony Mall Commercial Thane West, Thane - 400 Premises, Bhagat Singh Nagar 602, Maharashtra No.1, Link Road, Goregaon(West), Mumbai - 400 104, Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aafcd0525R Appellant/अपीलार्थी .. Respondent/प्रतिवादी

For Appellant: Shri Vipul Shah, ARFor Respondent: Shri Aadesh Rai, Addl. CIT, (Virtually appeared)
Section 133(6)Section 143(2)Section 143(3)Section 37(1)

…ts are liable for punishment as per The Indian Medical Council (Professional Conduct, Etiquette and Ethics) Regulations, 2002. 9.2 At this stage, it is relevant to refer to the judgment of the Hon’ble Apex Court in the case of Apex Laboratories Pvt Ltd (2022) 442 ITR 1 (SC) wherein it considered the issue as to why the expenditure incurred towards gifting freebies to medical practitioners for creating awareness about the health supplement ‘Zincovit’, should not be added back to the total income of the said Company. The Apex Court dealt with the issue and held thus: ” 27. It is also a settled principle of law that…

United Infra Minerals Private Limited, Hyderabad vs. DCIT., Central Circle 1(1), Hyderabad

ITA 753/HYD/2025[2015-2016]Status: DisposedITAT Hyderabad10 Sept 2025AY 2015-2016

Bench: Us:

Section 115BSection 133ASection 143(3)Section 147Section 148Section 69C

…tion 148A by the A.O. before issuing notice under Section 148 of the Act, dated 23.06.2021, was clearly in 15 United Infra Minerals Private Limited violation of the judgment of the Hon’ble Supreme Court in the case of Union of India Vs. Ashish Agarwal (2022) 442 ITR 1 (SC). Carrying his contention further, the Ld. AR submitted that the Hon’ble Supreme Court, in the case of Ashish Agarwal (supra), had categorically held that the reassessment proceedings on or after 01.04.2021 have to follow the new reassessment provisions as were made available on the statute by the Finance Act, 2021. The Ld. AR submitted that th…

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…

Shree Durga Jewellers, Jawahar Nagar Jaipur vs. AO Circle 4 Jaipur, Cr Building Jaipur

In the result, the appeal of the assessee is allowed

ITA 33/JPR/2025[2017-18]Status: DisposedITAT Jaipur29 Apr 2025AY 2017-18
For Appellant: Shri Suhani Meharwal, CAFor Respondent: Shri Anup Singh, Addl. CIT
Section 143(1)Section 143(2)Section 143(3)Section 68

…had flown on this count. Recently Hon'ble Supreme court was faced with identical situation and had repelled the argument of the assessee in the case of Apex Laboratories (P.) Ltd. v. Deputy Commissioner of Income-tax [2022] 135 taxmann.com_286/286 Taxman 200/442 ITR 1 as under :- '22. This Court is of the opinion that such a narrow interpretation of Explanation 1 to section 37(1) defeats the purpose for which it was inserted, i.e., to disallow an assessee from claiming a tax benefit for its participation in an illegal activity. Though the memorandum to the Finance Bill, 1998 elucidated the ambit of Explanation 1…

Rajesswaran Sam, Chennai vs. DCIT, Ncc-8(1), Chennai

In the result, the appeal filed by the assessee is allowed

ITA 2489/CHNY/2024[2017-18]Status: DisposedITAT Chennai29 Apr 2025AY 2017-18

Bench: Shri George George K, Hon’Ble & Shri S.R. Raghunatha, Hon’Ble

For Appellant: Shri K. Srinandan, AdvocateFor Respondent: Ms. Gouthami Manivasagam, JCIT
Section 115BSection 143(3)Section 69Section 69A

…/s.Vidhiyasekaran Pradeep Malliraj vs ITO (Supra). We have gone through case law relied upon by the ld. DR, and we find that, in the said case, the Tribunal after considering the decision of Hon’ble Apex Court in the case of Apex Laboratories (P) Ltd vs DCIT (135 Taxmann.com 236), held that, one arm of the law cannot be utilized to defeat the other arm of law and doing so would be opposed to public policy and bring the law into ridicule. In our considered view, the case law relied upon by the ld. DR is not applicable to the facts of the present case for the simple reason that, the Tribunal has not considered the…

Agra Obstetrical and Gynaecological Society, Agra vs. PCIT, Central, Pune

ITA 549/PUN/2023[2022-23]Status: DisposedITAT Pune26 Mar 2025AY 2022-23

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, C-114, Ist Floor, D-Wing Entrance, Trade World, Kamala City, Senapati Bapat Marg, Low Parel (W), Mumbai-400 013 Maharashtra Pan : Aaatt4562C Vs. Pr.Cit (Central), Pune 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 Vs. Pr.Cit (Central), Pune Appellant 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 Vs. Principal Commissioner Of Income-Tax (Central), Pune Appellant Respondent 2

Section 12A

…ws that the averments of the Assessing Officer in his reference are proved. 12. At this stage, it is relevant to refer to the judgment of the Hon'ble Apex Court in the case of Apex Laboratories (P.) Ltd. v. Deputy Commissioner of Income-tax reported in [2022] 442 ITR 1 (SC). In the aforesaid judgment, the Hon'ble Court has held that acceptance of freebies by medical practitioners was punishable as per Circular issued by Medical Council of India under MCI Regulations, 2002, as such gifting of such freebies by pharmaceutical company to medical practitioners would also be prohibited by law. In the aforesaid judgment…

The Mumbai Obstetric Gynaecological Society, Low Parel (W) vs. Principal Commissioner of Income Tax (Central), 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…

Poona Obstetrics and Gynaecological Society, Pune vs. Principal Commissioner of Income Tax-Central, Pune

ITA 518/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 Vs. Principal Commissioner 4. Aids Society Of India, Ground Floor, Maharukh Mandsion, Alibhai Premji Marg, Grant Road (E), Mumbai 400 007 Maharashtra Pan : Aabta4129R Appellant Of Income-Tax (Central), Pune Respondent 2

Section 12A

…ws that the averments of the Assessing Officer in his reference are proved. 12. At this stage, it is relevant to refer to the judgment of the Hon'ble Apex Court in the case of Apex Laboratories (P.) Ltd. v. Deputy Commissioner of Income-tax reported in [2022] 442 ITR 1 (SC). In the aforesaid judgment, the Hon'ble Court has held that acceptance of freebies by medical practitioners was punishable as per Circular issued by Medical Council of India under MCI Regulations, 2002, as such gifting of such freebies by pharmaceutical company to medical practitioners would also be prohibited by law. In the aforesaid judgment…

Aids Society of India, Mumbai vs. The Principal Commissioner of Income Tax (Central), Pune

ITA 417/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, C-114, Ist Floor, D-Wing Entrance, Trade World, Kamala City, Senapati Bapat Marg, Low Parel (W), Mumbai-400 013 Maharashtra Pan : Aaatt4562C Vs. Pr.Cit (Central), Pune 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 Vs. Pr.Cit (Central), Pune Appellant 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 Vs. Principal Commissioner Of Income-Tax (Central), Pune Appellant Respondent 2

For Respondent: Shri Ajay Kumar Keshari
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…

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…

Ramdulari Bansal Welfare Society, Jaipur vs. CIT(E), Jaipur

In the result, appeal of the assessee society is dismissed

ITA 790/JPR/2024[NA]Status: DisposedITAT Jaipur28 Nov 2024

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

For Appellant: Mr. P. C. Parwal, CA, Ld. ARFor Respondent: Mr. Arvind Kumar, Ld. CIT-DR
Section 12ASection 12A(1)(ac)Section 13(3)Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH “A”, JAIPUR BEFORE Dr. S. SEETHALAKSHMI, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITA Nos. 789 & 790/JPR/2024 Ramdulari Bansal Welfare Society, C/o. M/s. Kalani & Co., 5th Floor, Milestone Building, Gandhi Nagar Turn, Tonk Road, Jaipur – 302 015. PAN No.: AAIAR 5828A ..... Appellant Vs. CIT (E), Jaipur, Jaipur – 302 015. ..... Respondent Appellant by : Mr. P. C. Parwal, CA, Ld. AR Respondent by : Mr. Arvind Kumar, Ld. CIT-DR Date of hearing : 26/11/2024 Date of pronouncement : 28/11/2024 O R D E R PER GAGAN GOYAL, A.M: These two appeals by asse…

Ramdulari Bansal Welfare Society, Jaipur vs. CIT(E), Jaipur

In the result, appeal of the assessee society is dismissed

ITA 789/JPR/2024[NA]Status: DisposedITAT Jaipur28 Nov 2024

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

For Appellant: Mr. P. C. Parwal, CA, Ld. ARFor Respondent: Mr. Arvind Kumar, Ld. CIT-DR
Section 12ASection 12A(1)(ac)Section 13(3)Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH “A”, JAIPUR BEFORE Dr. S. SEETHALAKSHMI, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITA Nos. 789 & 790/JPR/2024 Ramdulari Bansal Welfare Society, C/o. M/s. Kalani & Co., 5th Floor, Milestone Building, Gandhi Nagar Turn, Tonk Road, Jaipur – 302 015. PAN No.: AAIAR 5828A ..... Appellant Vs. CIT (E), Jaipur, Jaipur – 302 015. ..... Respondent Appellant by : Mr. P. C. Parwal, CA, Ld. AR Respondent by : Mr. Arvind Kumar, Ld. CIT-DR Date of hearing : 26/11/2024 Date of pronouncement : 28/11/2024 O R D E R PER GAGAN GOYAL, A.M: These two appeals by asse…

M/S. Cadila Pharmaceuticals Ltd., Ahmedabad vs. The Dy.Commissioner of Income Tax, Circle-1(1)(2), Ahmedabad

In the result, appeal of the Revenue is partly allowed for statistical purpose and the appeal of the assessee is partly allowed

ITA 383/AHD/2020[2012-13]Status: DisposedITAT Ahmedabad12 Nov 2024AY 2012-13

Bench: Ms. Suchitra Kamble & Shri Makarand Vasant Mahadeokarassessment Year: 2012-13

Section 115JSection 144Section 2Section 35Section 36(1)(iii)Section 36(1)(vii)Section 37Section 43BSection 80I

…ITA Nos.345 & 383/Ahd/2020 Assessment Years: 2012-13 Page 1 of 20 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH, AHMEDABAD BEFORE Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER Assessment Year: 2012-13 The Deputy Commissioner of M/s. Cadila Pharmaceuticals Income Tax, Limited, Circle – 1(1)(2), 708, Cadila Corporate Campus Ahmedabad. Vs. Sarkhej Dholka Road, Bhat, Ahmedabad – 382 210. [PAN – AAACC 6251 E] Assessment Year: 2012-13 M/s. Cadila Pharmaceuticals The Deputy Commissioner of Limited, Income Tax, 708, Cadila Corporate Campus, Circle – 1(1)(2), Sa…

The Dy.Commissioner of Income Tax, Circle-1(1)(2), Ahmedabad vs. M/S. Cadila Pharmaceuticals Ltd., Ahmedabad

In the result, appeal of the Revenue is partly allowed for statistical purpose and the appeal of the assessee is partly allowed

ITA 345/AHD/2020[2012-13]Status: DisposedITAT Ahmedabad12 Nov 2024AY 2012-13

Bench: Ms. Suchitra Kamble & Shri Makarand Vasant Mahadeokarassessment Year: 2012-13

Section 115JSection 144Section 2Section 35Section 36(1)(iii)Section 36(1)(vii)Section 37Section 43BSection 80I

…ITA Nos.345 & 383/Ahd/2020 Assessment Years: 2012-13 Page 1 of 20 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH, AHMEDABAD BEFORE Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER Assessment Year: 2012-13 The Deputy Commissioner of M/s. Cadila Pharmaceuticals Income Tax, Limited, Circle – 1(1)(2), 708, Cadila Corporate Campus Ahmedabad. Vs. Sarkhej Dholka Road, Bhat, Ahmedabad – 382 210. [PAN – AAACC 6251 E] Assessment Year: 2012-13 M/s. Cadila Pharmaceuticals The Deputy Commissioner of Limited, Income Tax, 708, Cadila Corporate Campus, Circle – 1(1)(2), Sa…

Asst Commissioner of Income Tax Cen Cir 7(2), Mumbai vs. Hegde and Hegde Pharmaceutica LLP, Mumbai

In the result, all the appeals of the Revenue and assessee are dismissed

ITA 2438/MUM/2024[2017-18]Status: DisposedITAT Mumbai08 Nov 2024AY 2017-18

Bench: Shri B.R. Baskaran & Shri Sunil Kumar Singh

For Appellant: Shri Jaiprakash Bairagra, a/wFor Respondent: Shri Biswanath Das, CIT-DR
Section 131Section 133ASection 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “E” BENCH : MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER ITA No. A.Y. Appellant Respondent 1895/Mum/2024 2016-17 Hegde and Hegde 1894/Mum/2024 2017-18 Pharmaceutica DCIT, 1893/Mum/2024 2018-19 LLP, Central Circle-7(2), 1892/Mum/2024 2019-20 301, 6th Floor, 1891/Mum/2024 2020-21 Om Chambers, 123 Aayakar Bhavan, 1890/Mum/2024 2021-22 August Kranti Maharshi Karve 1889/Mum/2024 2022-23 Marg, Road, Kemps Corner, Mumbai Mumbai PAN: AAHFH3649H 2441/Mum/2024 2016-17 Hegde and Hegde Asst. 2438/Mum/2024 2017-18 Pharmaceutica LL…

Asst Commissioner of Income Tax Cen Cir 7(2), Mumbai vs. Hegde and Hegde Pharmaceutica LLP, Mumbai

ITA 2437/MUM/2024[2018-19]Status: DisposedITAT Mumbai08 Nov 2024AY 2018-19
Section 131Section 133ASection 37(1)

…2 Hegde and Hegde Pharmaceutica LLP (batch) ORDER PER BENCH : These cross appeals are related to AY 2016-17 to 2022-23 and they are directed against the common order dated 14-02-2024 passed by Ld CIT(A)-49, Mumbai. Since common issues are urged in all these appeals, they were heard together and are being disposed of by this common order, for the sake of convenience. 2. The assessee is a pharmaceutical company manufacturing Dermatological products. It is incorporated as a Limited Liability Partnership company in 2013. A survey operation u/s 133A of the Act was conducted in the hands of the assessee on 04-02-2022 a…

Asst Commissioner of Income Tax Cent Cir. 7(2), Mumbai vs. Hegde and Hegde Pharmaceutica LLP, Mumbai

In the result, all the appeals of the Revenue and assessee are dismissed

ITA 2433/MUM/2024[2021-22]Status: DisposedITAT Mumbai08 Nov 2024AY 2021-22

Bench: Shri B.R. Baskaran & Shri Sunil Kumar Singh

For Appellant: Shri Jaiprakash Bairagra, a/wFor Respondent: Shri Biswanath Das, CIT-DR
Section 131Section 133ASection 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “E” BENCH : MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER ITA No. A.Y. Appellant Respondent 1895/Mum/2024 2016-17 Hegde and Hegde 1894/Mum/2024 2017-18 Pharmaceutica DCIT, 1893/Mum/2024 2018-19 LLP, Central Circle-7(2), 1892/Mum/2024 2019-20 301, 6th Floor, 1891/Mum/2024 2020-21 Om Chambers, 123 Aayakar Bhavan, 1890/Mum/2024 2021-22 August Kranti Maharshi Karve 1889/Mum/2024 2022-23 Marg, Road, Kemps Corner, Mumbai Mumbai PAN: AAHFH3649H 2441/Mum/2024 2016-17 Hegde and Hegde Asst. 2438/Mum/2024 2017-18 Pharmaceutica LL…