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

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

The appeal stand dismissed

ITA 585/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…

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

The appeal stand dismissed

ITA 584/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…

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

The appeal stand dismissed

ITA 1259/CHNY/2018[2011-12]Status: DisposedITAT Chennai12 Aug 2022AY 2011-12

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…

Dr.Reddy'S Laboratories Limited, Hyderabad vs. Asst. Commissioner of Income Tax, Circle-17(1), Hyderabad

In the result, appeals of the Revenue in ITA No

ITA 1328/HYD/2018[2014-15]Status: DisposedITAT Hyderabad08 Aug 2022AY 2014-15

Bench: Shri Laxmi Prasad Sahu & Shri K.Narasimha Charyआ.अपी.सं / "नधा"रण अपीलाथ" / "" यथ" /

For Appellant: Shri K.R.Sekar &For Respondent: 04/07/2022
Section 10B

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ म" IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / "नधा"रण अपीलाथ" / "" यथ" / ITA Nos. Appellant Respondent वष" / A.Y. 1231/Hyd/2018 2011-12 Deputy M/s.Dr.Reddy’s Commissioner of Laboratories Income Tax, Limited, 1232/Hyd/2018 2013-14 Circle-17(1), Hyderabad [PAN: AAACD7999Q] Hyderabad 1285/Hyd/2018 2014-15 Deputy Commissioner of 1268/Hyd/2018 2011-12 M/s.Dr.Reddy’s Income Tax, Laboratories Circle-17(1), Limited, Hyderabad Hyderabad [PAN: AAACD7999Q] 1269/…

Dy. Commissioner of Income Tax, Circle-17(1), Hyderabad vs. Dr.Reddy'S Laboratories Limited, Hyderabad

In the result, appeals of the Revenue in ITA No

ITA 1285/HYD/2018[2014-15]Status: DisposedITAT Hyderabad08 Aug 2022AY 2014-15

Bench: Shri Laxmi Prasad Sahu & Shri K.Narasimha Charyआ.अपी.सं / "नधा"रण अपीलाथ" / "" यथ" /

For Appellant: Shri K.R.Sekar &For Respondent: 04/07/2022
Section 10B

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ म" IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / "नधा"रण अपीलाथ" / "" यथ" / ITA Nos. Appellant Respondent वष" / A.Y. 1231/Hyd/2018 2011-12 Deputy M/s.Dr.Reddy’s Commissioner of Laboratories Income Tax, Limited, 1232/Hyd/2018 2013-14 Circle-17(1), Hyderabad [PAN: AAACD7999Q] Hyderabad 1285/Hyd/2018 2014-15 Deputy Commissioner of 1268/Hyd/2018 2011-12 M/s.Dr.Reddy’s Income Tax, Laboratories Circle-17(1), Limited, Hyderabad Hyderabad [PAN: AAACD7999Q] 1269/…

Dr.Reddy'S Laboratories Limited, Hyderabad vs. Asst. Commissioner of Income Tax, Circle-17(1), Hyderabad

In the result, appeals of the Revenue in ITA No

ITA 1269/HYD/2018[2013-14]Status: DisposedITAT Hyderabad08 Aug 2022AY 2013-14

Bench: Shri Laxmi Prasad Sahu & Shri K.Narasimha Charyआ.अपी.सं / "नधा"रण अपीलाथ" / "" यथ" /

For Appellant: Shri K.R.Sekar &For Respondent: 04/07/2022
Section 10B

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ म" IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / "नधा"रण अपीलाथ" / "" यथ" / ITA Nos. Appellant Respondent वष" / A.Y. 1231/Hyd/2018 2011-12 Deputy M/s.Dr.Reddy’s Commissioner of Laboratories Income Tax, Limited, 1232/Hyd/2018 2013-14 Circle-17(1), Hyderabad [PAN: AAACD7999Q] Hyderabad 1285/Hyd/2018 2014-15 Deputy Commissioner of 1268/Hyd/2018 2011-12 M/s.Dr.Reddy’s Income Tax, Laboratories Circle-17(1), Limited, Hyderabad Hyderabad [PAN: AAACD7999Q] 1269/…

Dr.Reddy'S Laboratories Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Circle-17(1), Hyderabad

In the result, appeals of the Revenue in ITA No

ITA 1268/HYD/2018[2011-12]Status: DisposedITAT Hyderabad08 Aug 2022AY 2011-12

Bench: Shri Laxmi Prasad Sahu & Shri K.Narasimha Charyआ.अपी.सं / "नधा"रण अपीलाथ" / "" यथ" /

For Appellant: Shri K.R.Sekar &For Respondent: 04/07/2022
Section 10B

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ म" IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / "नधा"रण अपीलाथ" / "" यथ" / ITA Nos. Appellant Respondent वष" / A.Y. 1231/Hyd/2018 2011-12 Deputy M/s.Dr.Reddy’s Commissioner of Laboratories Income Tax, Limited, 1232/Hyd/2018 2013-14 Circle-17(1), Hyderabad [PAN: AAACD7999Q] Hyderabad 1285/Hyd/2018 2014-15 Deputy Commissioner of 1268/Hyd/2018 2011-12 M/s.Dr.Reddy’s Income Tax, Laboratories Circle-17(1), Limited, Hyderabad Hyderabad [PAN: AAACD7999Q] 1269/…

Dy. Commissioner of Income Tax, Circle-17(1), Hyderabad vs. Dr.Reddy'S Laboratories Limited, Hyderabad

In the result, appeals of the Revenue in ITA No

ITA 1232/HYD/2018[2013-14]Status: DisposedITAT Hyderabad08 Aug 2022AY 2013-14

Bench: Shri Laxmi Prasad Sahu & Shri K.Narasimha Charyआ.अपी.सं / "नधा"रण अपीलाथ" / "" यथ" /

For Appellant: Shri K.R.Sekar &For Respondent: 04/07/2022
Section 10B

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ म" IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / "नधा"रण अपीलाथ" / "" यथ" / ITA Nos. Appellant Respondent वष" / A.Y. 1231/Hyd/2018 2011-12 Deputy M/s.Dr.Reddy’s Commissioner of Laboratories Income Tax, Limited, 1232/Hyd/2018 2013-14 Circle-17(1), Hyderabad [PAN: AAACD7999Q] Hyderabad 1285/Hyd/2018 2014-15 Deputy Commissioner of 1268/Hyd/2018 2011-12 M/s.Dr.Reddy’s Income Tax, Laboratories Circle-17(1), Limited, Hyderabad Hyderabad [PAN: AAACD7999Q] 1269/…

Dy. Commissioner of Income Tax, Circle-17(1), Hyderabad vs. Dr.Reddy'S Laboratoreis Limited, Hyderabad

In the result, appeals of the Revenue in ITA No

ITA 1231/HYD/2018[2011-12]Status: DisposedITAT Hyderabad08 Aug 2022AY 2011-12

Bench: Shri Laxmi Prasad Sahu & Shri K.Narasimha Charyआ.अपी.सं / "नधा"रण अपीलाथ" / "" यथ" /

For Appellant: Shri K.R.Sekar &For Respondent: 04/07/2022
Section 10B

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ म" IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / "नधा"रण अपीलाथ" / "" यथ" / ITA Nos. Appellant Respondent वष" / A.Y. 1231/Hyd/2018 2011-12 Deputy M/s.Dr.Reddy’s Commissioner of Laboratories Income Tax, Limited, 1232/Hyd/2018 2013-14 Circle-17(1), Hyderabad [PAN: AAACD7999Q] Hyderabad 1285/Hyd/2018 2014-15 Deputy Commissioner of 1268/Hyd/2018 2011-12 M/s.Dr.Reddy’s Income Tax, Laboratories Circle-17(1), Limited, Hyderabad Hyderabad [PAN: AAACD7999Q] 1269/…

India Medtronic Pvt Ltd, Mumbai vs. Asst CIT 10 (1)91), Mumbai

In the result, ground No.54 of the appeal is allowed for statistical purpose

ITA 7935/MUM/2019[2015-16]Status: DisposedITAT Mumbai15 Jul 2022AY 2015-16

Bench: Shri Vikas Awasthy & Shri M. Balaganeshआअसं. 7935/मुं/2019 ("न.व. 2015-16) India Medtronic Private Limited, 1241, Solitaire Corporate Park, Bldg.No.12, 4Th Floor, Andheri-Ghatkopar Link Road, Andheri(E), Mumbai – 400 093 Pan:Aaaci-4227-Q ...... अपीलाथ" /Appellant बनाम Vs. Assistant Commissioner Of Income Tax-10(1)(1), Room No.209, Aaykar Bhavan, M.K.Road, Mumbai – 400 020. ..... ""तवाद"/Respondent अपीलाथ" "वारा/ Appellant By : Shri Rajan R. Vora, C.A With Shri Nikhil Tiwari ""तवाद" "वारा/Respondent By : Shri Yogesh Kamath, Cit-Dr With S/Shri Satya Pinisetty/R.A.Dhyani सुनवाई क" "त"थ/ Date Of Hearing : 22/04/2022 घोषणा क" "त"थ/ Date Of Pronouncement : 17/07/2022 आदेश/ Order Per Vikas Awasthy, Jm: This Appeal By The Assessee Is Against The Assessment Order Dated 25/10/2019 For The Assessment Year 2015-16 Passed Under Section 143(3) R.W.S. 144C(13) Of The Income Tax Act, 1961 [In Short ‘The Act’].

For Appellant: Shri Rajan R. Vora, C.A with Shri Nikhil TiwariFor Respondent: Shri Yogesh Kamath, CIT-DR with S/Shri Satya Pinisetty/R.A.Dhyani
Section 143(3)

…ntative for the assessee submitted that grounds No.36 to 51 can be restored back to the file of Assessing Officer to be decided in accordance with law expounded by Hon'ble Supreme Court of India in the case of Apex Laboratories Pvt. Ltd. vs. DCIT, reported as 442 ITR 1. The ld.Authorized Representative for the assessee also furnished letter dated 22/04/2022 in this regard. 17. The ld. Departmental Representative submitted that now the issue with regard to expenditure incurred by Pharmaceutical companies on medical practitioners directly or indirectly in the form of distribution of freebies, gifts, etc. has been…

Deputy Commissioner of Income-Tax, Central Circle -2 (1), Pune vs. M/S. Emcure Pharmaceuticals Ltd, Pune

In the result, both the appeals are allowed

ITA 368/PUN/2019[2015-16]Status: DisposedITAT Pune06 Jul 2022AY 2015-16

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Raviआयकर अपील सं. / Ita Nos.367 & 368/Pun/2019 "नधा"रण वष" / Assessment Years : 2014-15 & 2015-16

Section 37(1)

…4. Having heard both the sides and gone through the relevant material on record, it is seen that the issue raised in these appeals is no more res integra in view of the judgment of the Hon’ble Supreme Court in Apex Laboratories Pvt. Ltd. Vs. DCIT (2022) 442 ITR 1 (SC) denying the benefit of deduction in the hands of pharmaceutical companies towards freebies provided to the Medical Practitioners. The ld. AR candidly accepted this legal proposition. In view of the above binding precedent, we overturn the impugned order and restore the above additions made by the AO. M/s. Emcure Pharmaceuticals Ltd., 5. In…

Deputy Commissioner of Income-Tax, Central Circle -2 (1), Pune vs. M/S. Emcure Pharmaceuticals Ltd, Pune

In the result, both the appeals are allowed

ITA 367/PUN/2019[2014-15]Status: DisposedITAT Pune06 Jul 2022AY 2014-15

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Raviआयकर अपील सं. / Ita Nos.367 & 368/Pun/2019 "नधा"रण वष" / Assessment Years : 2014-15 & 2015-16

Section 37(1)

…4. Having heard both the sides and gone through the relevant material on record, it is seen that the issue raised in these appeals is no more res integra in view of the judgment of the Hon’ble Supreme Court in Apex Laboratories Pvt. Ltd. Vs. DCIT (2022) 442 ITR 1 (SC) denying the benefit of deduction in the hands of pharmaceutical companies towards freebies provided to the Medical Practitioners. The ld. AR candidly accepted this legal proposition. In view of the above binding precedent, we overturn the impugned order and restore the above additions made by the AO. M/s. Emcure Pharmaceuticals Ltd., 5. In…

Aprica Pharmaceuticals P. Ltd., Ahmedabad vs. The Dy. Commissioner of Income Tax, Circle-1(1)(2), Ahmedabad

In the result, appeal filed by the assessee is dismissed

ITA 2452/AHD/2016[2013-14]Status: DisposedITAT Ahmedabad15 Jun 2022AY 2013-14

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2013-14

For Appellant: Shri S.N. Divatia, AdvocateFor Respondent: Shri Alok Kumar, CIT DR
Section 37(1)

…n case of spouse and children of the Doctors and expenditure incurred for travelling in India in case of spouse and children of Doctors. All these issues though are covered in Revenue’s favour by the Apex Court in case of Apex Laboratories Pvt. Ltd. vs. DCIT (442 ITR 1) still the expenditure incurred for conference at Zurich in case of spouse and children of Doctors should not be treated as freebees. Besides this, the Ld. AR has filed synopsis which is elaborating the distinguishing factors and submissions of the assessee before us, the same is reproduced as under :- Assessment Year: 2013-14 Page 3 of 6 “With r…

M/S. Himalaya Wellness Company (Formerly Known As the Himalaya Drug Company), Bengaluru vs. The Deputy Commissioner of Income Tax, Circle- 6(1)(1), Bengaluru

In the result, the appeal filed by the assessee is partly allowed for statistical purpose

ITA 259/BANG/2022[2017-18]Status: DisposedITAT Bangalore14 Jun 2022AY 2017-18

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am It(Tp)A No.259/Bang/2022 : Asst.Year 2017-2018 M/S.Himalaya Wellness Company The Deputy Commissioner Of (Formerly Known As The Himalaya Income-Tax, Circle 6(1)(1) V. Bengaluru. Drug Company), Makali, Tumkur Road Bengaluru – 562 162. Pan : Aadft3025B. (Appellant) (Respondent)

For Appellant: Sri.Padamchand Kincha, CAFor Respondent: Sri.Sumer Singh Meena, CIT -DR
Section 143(1)Section 143(2)Section 143(3)Section 144C(5)Section 2(11)Section 92C

…n the estimated disallowance made by the AO. Accordingly, we direct the AO to delete the disallowance.” 21 IT(TP)A No.259/Bang/2022 M/s.Himalaya Wellness Company. 7.3 The Hon’ble Apex Court in the case of Apex Laboratories (P) Ltd. v. DCIT reported in (2022) 442 ITR 1 considered the issue of allowability of deduction for gifting of freebies by the pharmaceutical company to medical practitioners under Explanation 1 to section 37 of the I.T.Act. The relevant finding of the Hon’ble Apex Court reads as follows:- 22. This Court is of the opinion that such a narrow interpretation of Explanation 1 to Section 37(1) def…

M/S. Johnson & Johnson Surgical Vision India Private Limited ( Earlier Known As Abbott Medical Optics Private Limited), Gurgaon vs. Income Tax Officer, Ward- 11(1), Bangalore

In the result, the appeal filed by assessee stands partly allowed

ITA 84/BANG/2020[2009-10]Status: DisposedITAT Bangalore10 Jun 2022AY 2009-10

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 84/Bang/2020 Assessment Year : 2009-10 M/. Johnson & Johnson Surgical Vision India Pvt. Ltd. (Earlier Known As Abbott Medical Optics Pvt. Ltd.), The Income-Tax The Masterpiece, Officer, Level 5, Golf Course Road, Ward – 11(1), Sector – 54, Bangalore. Vs. Gurgaon – 122 002. Haryana. Pan: Aaeca8659C Appellant Respondent Assessee By : Shri Ajit Tolani, Ca Revenue By : Shri Pradeep Kumar, Cit Dr Date Of Hearing : 18-04-2022 Date Of Pronouncement : 10-06-2022 Order Per Beena Pillaipresent Appeal Arises Out Of Order Dated 05.11.2011 Passed By Ld.Cit(A)-4, Bangalore For A.Y. 2009-10 On Following Grounds Of Appeal: “The Grounds Mentioned Herein By The Appellant Are Without Prejudice To One Another. 1. That The Order Of The Learned Commissioner Of Income- Tax (Appeals)-4, Bangalore [‘Ld. Cit(A)'] & The Learned Income-Tax Officer, Ward 11(1), Bangalore (`Ld. Ao') To The Extent Prejudicial To The Appellant, Are Bad In Law, Contrary To Facts & Circumstances Of The Case & Liable To Be Quashed.

For Appellant: Shri Ajit Tolani, CAFor Respondent: Shri Pradeep Kumar, CIT DR
Section 3Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No. 84/Bang/2020 Assessment Year : 2009-10 M/. Johnson & Johnson Surgical Vision India Pvt. Ltd. (earlier known as Abbott Medical Optics Pvt. Ltd.), The Income-tax The Masterpiece, Officer, Level 5, Golf Course Road, Ward – 11(1), Sector – 54, Bangalore. Vs. Gurgaon – 122 002. Haryana. PAN: AAECA8659C APPELLANT RESPONDENT Assessee by : Shri Ajit Tolani, CA Revenue by : Shri Pradeep Kumar, CIT DR Date of Hearing : 18-04-2022 Date of Pronouncement : 10-06-2022 ORD…

Amay Pharmaceuticals P. Ltd., Ahmedabad vs. The Dy. Commissioner of Income Tax, Circle-1(1)(1), Ahmedabad

In the result, the appeal of the assessee is treated as partly allowed for statistical purposes

ITA 2309/AHD/2018[2015-16]Status: DisposedITAT Ahmedabad26 May 2022AY 2015-16

Bench: Shri P.M. Jagtap, Vice-Assessment Year : 2015-16 Amay Pharmaceuticals Pvt. Ltd., Dy. Commissioner Of C-406, Ganesh Meridian, Near Vs Income-Tax, Sola Over Bridge, S.G. Highway, Circle 1(1)(1), Ahmedabad-380060 Ahmedabad Pan : Aajca 7372 D अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri S.N. Divatia, Ar Revenue By : Smt. Neeju Gupta, Sr Dr सुनवाई क" तार"ख/Date Of Hearing : 24/05/2022 घोषणा क" तार"ख /Date Of Pronouncement: 26/05/2022 आदेश / O R D E R This Appeal Filed By The Assessee Is Directed Against The Order Of Learned Commissioner Of Income-Tax (Appeals)-1, Ahmedabad (“Cit(A)” In Short) Dated 21.08.2018 & The Grounds Raised By The Assessee Therein Read As Under:-

For Appellant: Shri S.N. Divatia, ARFor Respondent: Smt. Neeju Gupta, Sr DR
Section 143Section 37(1)

…the learned Departmental Representative has submitted that this issue is squarely covered in favour of the Revenue and against the assessee by the latest decision of Hon’ble Supreme Court in the case of Apex Laboratories (P.) Ltd. Vs. DCIT, reported in [2022] 442 ITR 1 (SC), wherein it is held that since acceptance of freebies by medical practitioners is punishable by MCI, distribution of such freebies would fall within purview of prohibited by law and therefore, expenditure incurred by assessee-pharmaceutical company in distribution of such freebies would not be granted as deduction in terms of Explanation 1 to…

Agio Pharmaceuticals Ltd, Mumbai vs. DCIT 9(1)(1), Mumbai

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

ITA 3542/MUM/2019[2013-14]Status: DisposedITAT Mumbai23 May 2022AY 2013-14

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri S. Rahul Chaudhary, Hon'Ble

For Appellant: Shri Yogesh Thar &For Respondent: Shri Mehul Jain
Section 33Section 35Section 37Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL BENCH “A”, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI S. RAHUL CHAUDHARY, HON'BLE JUDICIAL MEMBER ITA NOs. 3539, 3540, 3541 & 3542/MUM/2019 (A.Ys: 2012-13, 2014-15, 2015-16 & 2013-14) M/s. AGIO Pharmaceuticals Ltd., v. DCIT – 9(1)(1) A-38, Nandjyot Industrial Estate Room No. 260A, 2nd Floor Andheri Kurla Road, Andheri (E) Aayakar Bhavan, M.K. Road Mumbai - 400072 Mumbai - 400020 PAN: AABCA8426A (Appellant) (Respondent) ACIT – 9(1)(1) v. M/s. AGIO Pharmaceuticals Ltd., Room No. 203, 2nd Floor A-38, Nandjyot Industrial Estate Aayakar Bhavan, M.K. Roa…

Agio Pharmaceuticals Ltd, Mumbai vs. DCIT 9(1)(1), Mumbai

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

ITA 3541/MUM/2019[2015-16]Status: DisposedITAT Mumbai23 May 2022AY 2015-16

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri S. Rahul Chaudhary, Hon'Ble

For Appellant: Shri Yogesh Thar &For Respondent: Shri Mehul Jain
Section 33Section 35Section 37Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL BENCH “A”, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI S. RAHUL CHAUDHARY, HON'BLE JUDICIAL MEMBER ITA NOs. 3539, 3540, 3541 & 3542/MUM/2019 (A.Ys: 2012-13, 2014-15, 2015-16 & 2013-14) M/s. AGIO Pharmaceuticals Ltd., v. DCIT – 9(1)(1) A-38, Nandjyot Industrial Estate Room No. 260A, 2nd Floor Andheri Kurla Road, Andheri (E) Aayakar Bhavan, M.K. Road Mumbai - 400072 Mumbai - 400020 PAN: AABCA8426A (Appellant) (Respondent) ACIT – 9(1)(1) v. M/s. AGIO Pharmaceuticals Ltd., Room No. 203, 2nd Floor A-38, Nandjyot Industrial Estate Aayakar Bhavan, M.K. Roa…

Agio Pharmaceuticals Ltd, Mumbai vs. DCIT 9(1)(1), Mumbai

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

ITA 3540/MUM/2019[2014-15]Status: DisposedITAT Mumbai23 May 2022AY 2014-15

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri S. Rahul Chaudhary, Hon'Ble

For Appellant: Shri Yogesh Thar &For Respondent: Shri Mehul Jain
Section 33Section 35Section 37Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL BENCH “A”, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI S. RAHUL CHAUDHARY, HON'BLE JUDICIAL MEMBER ITA NOs. 3539, 3540, 3541 & 3542/MUM/2019 (A.Ys: 2012-13, 2014-15, 2015-16 & 2013-14) M/s. AGIO Pharmaceuticals Ltd., v. DCIT – 9(1)(1) A-38, Nandjyot Industrial Estate Room No. 260A, 2nd Floor Andheri Kurla Road, Andheri (E) Aayakar Bhavan, M.K. Road Mumbai - 400072 Mumbai - 400020 PAN: AABCA8426A (Appellant) (Respondent) ACIT – 9(1)(1) v. M/s. AGIO Pharmaceuticals Ltd., Room No. 203, 2nd Floor A-38, Nandjyot Industrial Estate Aayakar Bhavan, M.K. Roa…

Agio Pharmaceuticals Ltd, Mumbai vs. DCIT 9(1)(1), Mumbai

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

ITA 3539/MUM/2019[2012-13]Status: DisposedITAT Mumbai23 May 2022AY 2012-13

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri S. Rahul Chaudhary, Hon'Ble

For Appellant: Shri Yogesh Thar &For Respondent: Shri Mehul Jain
Section 33Section 35Section 37Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL BENCH “A”, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI S. RAHUL CHAUDHARY, HON'BLE JUDICIAL MEMBER ITA NOs. 3539, 3540, 3541 & 3542/MUM/2019 (A.Ys: 2012-13, 2014-15, 2015-16 & 2013-14) M/s. AGIO Pharmaceuticals Ltd., v. DCIT – 9(1)(1) A-38, Nandjyot Industrial Estate Room No. 260A, 2nd Floor Andheri Kurla Road, Andheri (E) Aayakar Bhavan, M.K. Road Mumbai - 400072 Mumbai - 400020 PAN: AABCA8426A (Appellant) (Respondent) ACIT – 9(1)(1) v. M/s. AGIO Pharmaceuticals Ltd., Room No. 203, 2nd Floor A-38, Nandjyot Industrial Estate Aayakar Bhavan, M.K. Roa…