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 367,164 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

Musaddilal Gems Jewels Private Limited, Hyderabad vs. Asst. Commissioner of Income Tax, Central Circle-3(1), Hyderabad

In the result, we uphold the addition of Rs

ITA 560/HYD/2020[2017-18]Status: DisposedITAT Hyderabad28 Nov 2022AY 2017-18

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri S.K. Gupta, AdvocateFor Respondent: Shri Vijay Bhaskar Reddy
Section 131Section 68

…ITA Nos.560 & 561/Hyd/2020 and ITA 58 & 59/Hyd/2021 IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ B ‘ Bench, Hyderabad Before Before Shri Rama Kanta Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member Sl. ITA No Assess- Appellant / Respondent No ment Assessee Year 1 561/Hyd/2020 2017-18 Vaishnavi Bullion ACIT, Private Limited, Central Circle 3(1), Hyderabad. Hyderabad. PAN : AAICM1288K 2 58/Hyd/2021 2017-18 Vaishnavi Bullion ACIT, Private Limited, Central Circle 3(1), Hyderabad. Hyderabad.. PAN : AAICM1288K 3 560/Hyd/2020 2017-18 Musaddilal Gems and Jewels Pvt. ACIT, Ltd., Central Circle 3(1), Hy…

M/S Alcon Laboratories India Private Limited, Bangalore vs. The Deputy Commissioner of Income Tax Circle-1(1)(1), Bangalore

In the result, the appeals filed by the assessee in IT(TP)A No

ITA 3376/BANG/2018[2014-15]Status: DisposedITAT Bangalore16 Nov 2022AY 2014-15

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariit(Tp)A No.2889/Bang/2017 It(Tp)A No.3376/Bang/2018 Assessment Years: 2013-14 & 2014-15

For Appellant: Shri Percy Pardiwala, Sr. A.RFor Respondent: Shri Sankar Ganesh K., D.R
Section 143(3)

…IT(TP)A No.2889/Bang/2017 & IT(TP)A No.3376/Bang/2018 M/s. Alcon Laboratories (India) Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER IT(TP)A No.2889/Bang/2017 IT(TP)A No.3376/Bang/2018 Assessment Years: 2013-14 & 2014-15 Alcon Laboratories (India) Pvt. Ltd. Deputy Commissioner of 11th Floor, RMZ Azure Income-tax Bellary Road, Hebbal Vs. Circle-1(1)(1) Bangalore 560 092 Bangalore PAN NO : AACCA3430F APPELLANT RESPONDENT Appellant by : Shri Percy Pardiwala, Sr. A.R. Respondent by : Shri Sa…

Alcon Laboratories (India0 Pvt Ltd, Bengaluru vs. Deputy Commissioner of Income Tax, Circle-1(1)(1), Bengaluru

In the result, the appeals filed by the assessee in IT(TP)A No

ITA 2889/BANG/2017[2013-14]Status: DisposedITAT Bangalore16 Nov 2022AY 2013-14

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariit(Tp)A No.2889/Bang/2017 It(Tp)A No.3376/Bang/2018 Assessment Years: 2013-14 & 2014-15

For Appellant: Shri Percy Pardiwala, Sr. A.RFor Respondent: Shri Sankar Ganesh K., D.R
Section 143(3)

…IT(TP)A No.2889/Bang/2017 & IT(TP)A No.3376/Bang/2018 M/s. Alcon Laboratories (India) Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER IT(TP)A No.2889/Bang/2017 IT(TP)A No.3376/Bang/2018 Assessment Years: 2013-14 & 2014-15 Alcon Laboratories (India) Pvt. Ltd. Deputy Commissioner of 11th Floor, RMZ Azure Income-tax Bellary Road, Hebbal Vs. Circle-1(1)(1) Bangalore 560 092 Bangalore PAN NO : AACCA3430F APPELLANT RESPONDENT Appellant by : Shri Percy Pardiwala, Sr. A.R. Respondent by : Shri Sa…

Asst.C.I.T., Bangalore vs. M/S Astrazenca Pharma India Ltd., Bangalore

In the result, the appeal filed by the Revenue is dismissed and the appeal filed by the assessee is partly allowed for statistical purposes

ITA 82/BANG/2015[2010-11]Status: DisposedITAT Bangalore14 Oct 2022AY 2010-11

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am It(Tp)A No.82/Bang/2015 : Asst.Year 2010-2011 The Assistant Commissioner Of M/S.Astrazeneca Pharma India Limited, Ni 12Th Floor, Income-Tax, Large Tax Payers Unit V. Manyata Embassy Business, (Ltu) Rachenahalli, Outer Ring Road Bengaluru. Bangalore – 560 045. Pan : Aabca1722B. (Appellant) (Respondent) It(Tp)A No.170/Bang/2015 : Asst.Year 2010-2011 M/S.Astrazeneca Pharma India The Assistant Commissioner Limited, Ni 12Th Floor, Of Income-Tax, Large Tax V. Manyata Embassy Business, Payers Unit (Ltu) Bengaluru. Rachenahalli, Outer Ring Road Bangalore – 560 045. (Appellant) (Respondent) Revenue By : Sri.Manjunath Karkihalli, Cit-Dr Assessee By : Sri.Nageshwar Rao, Advocate Date Of Pronouncement : 14.10.2022 Date Of Hearing : 12.10.2022 O R D E R Per George George K, Jm : These Cross Appeals Are Directed Against Final Assessment Order Dated 31.12.2014 Passed U/S 143(3) R.W.S. 144C Of The I.T.Act. The Relevant Assessment Year Is 2010- 2011. 2. The Brief Facts Of The Case Are As Follows: The Assessee Is A Company Engaged In The Manufacture & Sale Of Pharmaceutical Products. It Also Undertakes Co- Ordination Of Clinical Trial Services. For The Assessment Year 2010-2011, The Return Of Income Was Filed Declaring Taxable

For Appellant: Sri.Nageshwar Rao, AdvocateFor Respondent: Sri.Manjunath Karkihalli, CIT-DR
Section 143(2)Section 143(3)Section 144CSection 144C(11)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “B”, BANGALORE Before Shri George George K, JM & Ms.Padmavathy S, AM IT(TP)A No.82/Bang/2015 : Asst.Year 2010-2011 The Assistant Commissioner of M/s.AstraZeneca Pharma India Limited, NI 12th Floor, Income-tax, Large Tax Payers Unit v. Manyata Embassy Business, (LTU) Rachenahalli, Outer Ring Road Bengaluru. Bangalore – 560 045. PAN : AABCA1722B. (Appellant) (Respondent) IT(TP)A No.170/Bang/2015 : Asst.Year 2010-2011 M/s.AstraZeneca Pharma India The Assistant Commissioner Limited, NI 12th Floor, of Income-tax, Large Tax v. Manyata Embassy Business, Payers Unit…

Astrazeneca Pharma India Limited, Bangalore vs. Asst. C.I.T., Bangalore

In the result, the appeal filed by the Revenue is dismissed and the appeal filed by the assessee is partly allowed for statistical purposes

ITA 170/BANG/2015[2010-11]Status: DisposedITAT Bangalore14 Oct 2022AY 2010-11

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am It(Tp)A No.82/Bang/2015 : Asst.Year 2010-2011 The Assistant Commissioner Of M/S.Astrazeneca Pharma India Limited, Ni 12Th Floor, Income-Tax, Large Tax Payers Unit V. Manyata Embassy Business, (Ltu) Rachenahalli, Outer Ring Road Bengaluru. Bangalore – 560 045. Pan : Aabca1722B. (Appellant) (Respondent) It(Tp)A No.170/Bang/2015 : Asst.Year 2010-2011 M/S.Astrazeneca Pharma India The Assistant Commissioner Limited, Ni 12Th Floor, Of Income-Tax, Large Tax V. Manyata Embassy Business, Payers Unit (Ltu) Bengaluru. Rachenahalli, Outer Ring Road Bangalore – 560 045. (Appellant) (Respondent) Revenue By : Sri.Manjunath Karkihalli, Cit-Dr Assessee By : Sri.Nageshwar Rao, Advocate Date Of Pronouncement : 14.10.2022 Date Of Hearing : 12.10.2022 O R D E R Per George George K, Jm : These Cross Appeals Are Directed Against Final Assessment Order Dated 31.12.2014 Passed U/S 143(3) R.W.S. 144C Of The I.T.Act. The Relevant Assessment Year Is 2010- 2011. 2. The Brief Facts Of The Case Are As Follows: The Assessee Is A Company Engaged In The Manufacture & Sale Of Pharmaceutical Products. It Also Undertakes Co- Ordination Of Clinical Trial Services. For The Assessment Year 2010-2011, The Return Of Income Was Filed Declaring Taxable

For Appellant: Sri.Nageshwar Rao, AdvocateFor Respondent: Sri.Manjunath Karkihalli, CIT-DR
Section 143(2)Section 143(3)Section 144CSection 144C(11)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “B”, BANGALORE Before Shri George George K, JM & Ms.Padmavathy S, AM IT(TP)A No.82/Bang/2015 : Asst.Year 2010-2011 The Assistant Commissioner of M/s.AstraZeneca Pharma India Limited, NI 12th Floor, Income-tax, Large Tax Payers Unit v. Manyata Embassy Business, (LTU) Rachenahalli, Outer Ring Road Bengaluru. Bangalore – 560 045. PAN : AABCA1722B. (Appellant) (Respondent) IT(TP)A No.170/Bang/2015 : Asst.Year 2010-2011 M/s.AstraZeneca Pharma India The Assistant Commissioner Limited, NI 12th Floor, of Income-tax, Large Tax v. Manyata Embassy Business, Payers Unit…

DCIT, Circle-2(1), Bhubaneswar vs. Serajuddin & Co. Pvt. Ltd., Bhubaneswar

In the result, appeal of the revenue stands dismissed

ITA 440/CTK/2016[2012-13]Status: DisposedITAT Cuttack07 Oct 2022AY 2012-13
Section 37Section 37(1)

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK श्री जाजज माथन, न्याययक सदस्य एवं श्री अरुण खोड़पऩया ऱेखा सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER DCIT, Circle-2(1), Bhubaneswar ………………..Revenue Versus M/s Serajuddin & Co. (P) Ltd., „C‟ Wing, Fortune Tower, Chandrasekharpur, Bhubaneswar-751023 PAN No.AAICS 3545 F ………………Assessee Shri M.K.Gautam, CIT-DR for the Revenue Shri Sunil Mishra, Advocate for the assessee Date of Hearing : 10/10/2022 Date of Pronouncement : 10/10/2022 आदेश / O R D E R Per Bench : This…

Fidelity Diagnostics P Ltd, Pune vs. Deputy Commissioner of Income-Tax Cir 1(2), Pune

In the result, the appeal filed by the assessee stands dismissed

ITA 189/PUN/2021[2015-16]Status: DisposedITAT Pune26 Sept 2022AY 2015-16

Bench: Shri S. S. Godara & Shri Inturi Rama Raoआयकर अपील सं. / Ita No.189/Pun/2021 िनधा"रण वष" / Assessment Year: 2015-16 Fidelity Diagnostics P. Ltd., Vs. Dcit, Circle-1(2), Pune. E-302, Marvel Diva, Magarpatta Road, Hadapsar, Pune-411028. Pan : Aabcf5899A Appellant Respondent Assessee By : Shri Sumit Jain Revenue By : Shri Ramnath P. Murkunde Date Of Hearing : 08.09.2022 Date Of Pronouncement : 26.09.2022 आदेश / Order Per Inturi Rama Rao, Am: This Is An Appeal Filed By The Assessee Directed Against The Order Of Ld. Commissioner Of Income Tax (Appeals)- National Faceless Appeal Centre, Delhi [‘The Cit(A)’] Dated 18.03.2021 For The Assessment Year 2015-16. 2. The Appellant Raised The Following Grounds Of Appeal :- “1. On The Facts & Circumstances Of The Case, The Assessing Officer & Cit(A) Has Erred In Disallowing The Genuine Business Expenditure. 2. The Appellant Craves Leave To Add, Alter Or Amend Any Of The Grounds Before Or During The Hearing Of The Appeal.” 3. Briefly, The Facts Of The Case Are As Under :

For Appellant: Shri Sumit JainFor Respondent: Shri Ramnath P. Murkunde
Section 143(3)Section 37Section 37(1)

…Professional Conducts, Etiquettes and Ethics) Regulation Act, 2002. Therefore, squarely hit by the Explanation 1 to section 37 of the Act. We find that an identical issue was dealt by the Hon’ble Apex Court in the case of Apex Laboratories (P.) Ltd. vs. DCIT, 442 ITR 1 (SC), wherein, the Hon’ble Apex Court held that gifting freebies, and payment of referral fees etc. is clearly prohibited by law and cannot be allowed as deduction u/s 37(1) of the Act. 7. In the light of authoritative pronouncement of law by the Hon’ble Supreme Court on the issue on hand, we are of the considered opinion that referral fees paid to…

Deputy Commissioner of Income-Tax Circle -5, Pune vs. Serum Institute of India Pvt Ltd., Pune

In the result, the appeal filed by the Revenue stands dismissed

ITA 323/PUN/2021[2013-14]Status: DisposedITAT Pune15 Sept 2022AY 2013-14
For Appellant: Shri Percy PardiwallaFor Respondent: Shri J. P. Chadraker
Section 10ASection 14ASection 35Section 35(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “C”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA No.323/PUN/2021 िनधा"रण वष" / Assessment Year: 2013-14 DCIT, Circle-5, Pune. Vs. Serum Institute of India Ltd., 212/2, Off Soli Poonawalla Road, Hadapsar, Pune- 411028. PAN : AABCS4225M Appellant Respondent Revenue by : Shri J. P. Chadraker Assessee by : Shri Percy Pardiwalla Shri Sukh Sagar Syal Date of hearing : 11.08.2022 Date of pronouncement : 15.09.2022 आदेश / ORDER PER INTURI RAMA RAO, AM: This is an appeal filed by the Revenue direct…

Mankind Pharma Ltd., New Delhi vs. DCIT, Circle- 1, Meerut

In the result, appeal of the assessee is dismissed

ITA 7227/DEL/2018[2014-15]Status: DisposedITAT Delhi12 Sept 2022AY 2014-15

Bench: Sh. Anil Chaturvedi & Sh. Challa Nagendra Prasadmankind Pharma Ltd. Vs. Dcit 84, Okhla Industrial Circle – 1 Estate, Meerut Phase – 3, New Delhi-110020 Pan No. Aaacm 9401 C (Appellant) (Respondent) Assessee By Shri Rajkumar, C.A. Revenue By Shri Jitender Chand, Sr. D.R. Date Of Hearing: 01.09.2022 Date Of Pronouncement: 12.09.2022 Order Per Anil Chaturvedi, Am: This Appeal Filed By The Assessee Is Directed Against The Order Of The Deputy Commissioner Of Income Tax, Circle-1, Meerut Under Section 144C(13) Read With Section 143(3) Of The Income Tax Act Pursuant To The Direction Of Dispute Resolution Panel (Drp) – 2, New Delhi Order Dated 23.08.2018 Under Section 144C(5) Of The Act For Assessment Year 2014-15. 2 2. Brief Facts Of The Case As Culled Out From The Material On Record Are As Under :-

Section 143(3)Section 144C(13)Section 144C(5)Section 37(1)

…assessee is now before us. 5. Before us, at the outset, Learned AR fairly submitted that issue raised in the present appeal is covered against the assessee by the decision of Hon’ble Apex Court in the case of M/s. Apex Laboratories Pvt. Ltd. vs. DCIT (2022) 135 Taxmann.com 286 (SC). He therefore submitted that the issue be decided accordingly. 6. Learned DR on the other hand did not controvert the submissions made by Learned AR but supported the lower authorities. 7. We have heard the rival submissions and perused the material available on record. The issue in the present ground is with respect to the disallo…

DCIT, Circle-2(1)(1), Baroda vs. M/S. Sun Pharmaceuticals Industries Ltd., Baroda

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

ITA 1520/AHD/2018[2013-14]Status: DisposedITAT Ahmedabad24 Aug 2022AY 2013-14

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Waseem Ahmed, Accountant Memebr

For Appellant: Advocate & Shri Parin Shah
Section 10Section 115JSection 28

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘D’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMEBR & SHRI WASEEM AHMED, ACCOUNTANT MEMEBR आयकर अपील सं./I.T.A. Nos. 1462 & 1463/Ahd/2018, 1519 & 1520/Ahd/2018 ("नधा"रण वष" / Assessment Years : 2011-12 & 2013-14) Sun Pharmaceutical बनाम/ Assistant Commissioner Industries Ltd. of Income Tax / Deputy Vs. “SPARC”, Tandalja, Commissioner of Vadodara - 390012 Income-tax, Central Circle- 2(1)(1), Vadodara & Deputy Commissioner of M/s. Sun Income Tax, Pharmaceuticals Circle- 2(1)(1), 4th Floor, Industries Ltd. Aaya…

DCIT, Circle-2(1)(1), Baroda vs. M/S. Sun Pharmaceuticals Industries Ltd., Baroda

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

ITA 1519/AHD/2018[2011-12]Status: DisposedITAT Ahmedabad24 Aug 2022AY 2011-12

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Waseem Ahmed, Accountant Memebr

For Appellant: Advocate & Shri Parin Shah
Section 10Section 115JSection 28

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘D’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMEBR & SHRI WASEEM AHMED, ACCOUNTANT MEMEBR आयकर अपील सं./I.T.A. Nos. 1462 & 1463/Ahd/2018, 1519 & 1520/Ahd/2018 ("नधा"रण वष" / Assessment Years : 2011-12 & 2013-14) Sun Pharmaceutical बनाम/ Assistant Commissioner Industries Ltd. of Income Tax / Deputy Vs. “SPARC”, Tandalja, Commissioner of Vadodara - 390012 Income-tax, Central Circle- 2(1)(1), Vadodara & Deputy Commissioner of M/s. Sun Income Tax, Pharmaceuticals Circle- 2(1)(1), 4th Floor, Industries Ltd. Aaya…

Sun Pharmaceuticals Industries Limited, Vadodara vs. The Deputy Commissioner of Income Tax, Central Circle-2(1)(1), Baroda

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

ITA 1463/AHD/2018[2013-14]Status: DisposedITAT Ahmedabad24 Aug 2022AY 2013-14

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Waseem Ahmed, Accountant Memebr

For Appellant: Advocate & Shri Parin Shah
Section 10Section 115JSection 28

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘D’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMEBR & SHRI WASEEM AHMED, ACCOUNTANT MEMEBR आयकर अपील सं./I.T.A. Nos. 1462 & 1463/Ahd/2018, 1519 & 1520/Ahd/2018 ("नधा"रण वष" / Assessment Years : 2011-12 & 2013-14) Sun Pharmaceutical बनाम/ Assistant Commissioner Industries Ltd. of Income Tax / Deputy Vs. “SPARC”, Tandalja, Commissioner of Vadodara - 390012 Income-tax, Central Circle- 2(1)(1), Vadodara & Deputy Commissioner of M/s. Sun Income Tax, Pharmaceuticals Circle- 2(1)(1), 4th Floor, Industries Ltd. Aaya…

Sun Pharmaceuticals Industries Limited, Vadodara vs. The Asst. Commissioner of Income Tax, Central Circle-2(1)(1), Baroda

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

ITA 1462/AHD/2018[2011-12]Status: DisposedITAT Ahmedabad24 Aug 2022AY 2011-12

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Waseem Ahmed, Accountant Memebr

For Appellant: Advocate & Shri Parin Shah
Section 10Section 115JSection 28

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘D’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMEBR & SHRI WASEEM AHMED, ACCOUNTANT MEMEBR आयकर अपील सं./I.T.A. Nos. 1462 & 1463/Ahd/2018, 1519 & 1520/Ahd/2018 ("नधा"रण वष" / Assessment Years : 2011-12 & 2013-14) Sun Pharmaceutical बनाम/ Assistant Commissioner Industries Ltd. of Income Tax / Deputy Vs. “SPARC”, Tandalja, Commissioner of Vadodara - 390012 Income-tax, Central Circle- 2(1)(1), Vadodara & Deputy Commissioner of M/s. Sun Income Tax, Pharmaceuticals Circle- 2(1)(1), 4th Floor, Industries Ltd. Aaya…

M/S Mohan Breweries & Distilleries Ltd, Chennai vs. ACIT Central Circle 2 (1), Chennai

The appeal stand dismissed

ITA 612/CHNY/2018[2013-14]Status: DisposedITAT Chennai12 Aug 2022AY 2013-14

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri R. Vijayaraghavan (Advocate)-Ld. ARFor Respondent: Shri Abani Kanta Nayak (CIT)-Ld. DR
Section 143(3)Section 153ASection 80I

…parties including Tasmac bars, suppliers and contractors etc. We concur with the observations made by Ld. AO as well as Ld. CIT(A) in their respective orders. 10. The Hon’ble Supreme Court in its recent decision titled as Apex Laboratories Pvt. Ltd. V/s CIT (135 Taxmann.com 286; 22.02.2022), in the context of freebies / gifts to medical practitioner, held as under: - Analysis and Conclusions 17. An examination of the relevant provisions is first necessary. section 37 of the IT Act states as follows: "Section 37. General. — (1) Any expenditure (not being expenditure of the nature described in sections 30 to 36 an…

M/S Mohan Breweries & Distilleries Ltd, Chennai vs. ACIT Central Circle 2 (1), Chennai

The appeal stand dismissed

ITA 611/CHNY/2018[2012-13]Status: DisposedITAT Chennai12 Aug 2022AY 2012-13

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri R. Vijayaraghavan (Advocate)-Ld. ARFor Respondent: Shri Abani Kanta Nayak (CIT)-Ld. DR
Section 143(3)Section 153ASection 80I

…parties including Tasmac bars, suppliers and contractors etc. We concur with the observations made by Ld. AO as well as Ld. CIT(A) in their respective orders. 10. The Hon’ble Supreme Court in its recent decision titled as Apex Laboratories Pvt. Ltd. V/s CIT (135 Taxmann.com 286; 22.02.2022), in the context of freebies / gifts to medical practitioner, held as under: - Analysis and Conclusions 17. An examination of the relevant provisions is first necessary. section 37 of the IT Act states as follows: "Section 37. General. — (1) Any expenditure (not being expenditure of the nature described in sections 30 to 36 an…

M/S Mohan Breweries & Distilleries Ltd, Chennai vs. ACIT Central Circle 2 (1), Chennai

The appeal stand dismissed

ITA 610/CHNY/2018[2010-11]Status: DisposedITAT Chennai12 Aug 2022AY 2010-11

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri R. Vijayaraghavan (Advocate)-Ld. ARFor Respondent: Shri Abani Kanta Nayak (CIT)-Ld. DR
Section 143(3)Section 153ASection 80I

…parties including Tasmac bars, suppliers and contractors etc. We concur with the observations made by Ld. AO as well as Ld. CIT(A) in their respective orders. 10. The Hon’ble Supreme Court in its recent decision titled as Apex Laboratories Pvt. Ltd. V/s CIT (135 Taxmann.com 286; 22.02.2022), in the context of freebies / gifts to medical practitioner, held as under: - Analysis and Conclusions 17. An examination of the relevant provisions is first necessary. section 37 of the IT Act states as follows: "Section 37. General. — (1) Any expenditure (not being expenditure of the nature described in sections 30 to 36 an…

M/S Mohan Breweries & Distilleries Ltd, Chennai vs. ACIT Central Circle 2 (1), Chennai

The appeal stand dismissed

ITA 609/CHNY/2018[2009-10]Status: DisposedITAT Chennai12 Aug 2022AY 2009-10

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri R. Vijayaraghavan (Advocate)-Ld. ARFor Respondent: Shri Abani Kanta Nayak (CIT)-Ld. DR
Section 143(3)Section 153ASection 80I

…parties including Tasmac bars, suppliers and contractors etc. We concur with the observations made by Ld. AO as well as Ld. CIT(A) in their respective orders. 10. The Hon’ble Supreme Court in its recent decision titled as Apex Laboratories Pvt. Ltd. V/s CIT (135 Taxmann.com 286; 22.02.2022), in the context of freebies / gifts to medical practitioner, held as under: - Analysis and Conclusions 17. An examination of the relevant provisions is first necessary. section 37 of the IT Act states as follows: "Section 37. General. — (1) Any expenditure (not being expenditure of the nature described in sections 30 to 36 an…

M/S Mohan Breweries & Distilleries Ltd, Chennai vs. ACIT Central Circle 2 (1), Chennai

The appeal stand dismissed

ITA 608/CHNY/2018[2008-09]Status: DisposedITAT Chennai12 Aug 2022AY 2008-09

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri R. Vijayaraghavan (Advocate)-Ld. ARFor Respondent: Shri Abani Kanta Nayak (CIT)-Ld. DR
Section 143(3)Section 153ASection 80I

…parties including Tasmac bars, suppliers and contractors etc. We concur with the observations made by Ld. AO as well as Ld. CIT(A) in their respective orders. 10. The Hon’ble Supreme Court in its recent decision titled as Apex Laboratories Pvt. Ltd. V/s CIT (135 Taxmann.com 286; 22.02.2022), in the context of freebies / gifts to medical practitioner, held as under: - Analysis and Conclusions 17. An examination of the relevant provisions is first necessary. section 37 of the IT Act states as follows: "Section 37. General. — (1) Any expenditure (not being expenditure of the nature described in sections 30 to 36 an…

M/S Mohan Breweries & Distilleries Ltd, Chennai vs. ACIT Central Circle 2 (1), Chennai

The appeal stand dismissed

ITA 607/CHNY/2018[2007-08]Status: DisposedITAT Chennai12 Aug 2022AY 2007-08

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri R. Vijayaraghavan (Advocate)-Ld. ARFor Respondent: Shri Abani Kanta Nayak (CIT)-Ld. DR
Section 143(3)Section 153ASection 80I

…parties including Tasmac bars, suppliers and contractors etc. We concur with the observations made by Ld. AO as well as Ld. CIT(A) in their respective orders. 10. The Hon’ble Supreme Court in its recent decision titled as Apex Laboratories Pvt. Ltd. V/s CIT (135 Taxmann.com 286; 22.02.2022), in the context of freebies / gifts to medical practitioner, held as under: - Analysis and Conclusions 17. An examination of the relevant provisions is first necessary. section 37 of the IT Act states as follows: "Section 37. General. — (1) Any expenditure (not being expenditure of the nature described in sections 30 to 36 an…

ACIT Central Circle 2 (1), Chennai vs. M/S Mohan Breweries & Distilleries Ltd, Chennai

The appeal stand dismissed

ITA 586/CHNY/2018[2009-10]Status: DisposedITAT Chennai12 Aug 2022AY 2009-10

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri R. Vijayaraghavan (Advocate)-Ld. ARFor Respondent: Shri Abani Kanta Nayak (CIT)-Ld. DR
Section 143(3)Section 153ASection 80I

…parties including Tasmac bars, suppliers and contractors etc. We concur with the observations made by Ld. AO as well as Ld. CIT(A) in their respective orders. 10. The Hon’ble Supreme Court in its recent decision titled as Apex Laboratories Pvt. Ltd. V/s CIT (135 Taxmann.com 286; 22.02.2022), in the context of freebies / gifts to medical practitioner, held as under: - Analysis and Conclusions 17. An examination of the relevant provisions is first necessary. section 37 of the IT Act states as follows: "Section 37. General. — (1) Any expenditure (not being expenditure of the nature described in sections 30 to 36 an…