How many judgments cite Apex Laboratories Pvt. Ltd. v. CIT?

148 judgments on BharatTax cite Apex Laboratories Pvt. Ltd. v. CIT (135 Taxmann.com 286), spanning 2022 to 2026.

Which sections of the Income Tax Act does Apex Laboratories Pvt. Ltd. v. CIT come up under?

It is most often cited in judgments turning on Section 37(1), Section 115JB, Section 14A, Section 80JJAA, Section 36(1)(va), Section 2(24)(xviii).

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 115JB Section 14A Section 80JJAA Section 36(1)(va)Section 2(24)(xviii)Section 43B Section 80-IE

Read the full judgment

Issues it is cited on

freebies to doctors prohibited by law section 2(24)(xviii)explanation to section 37 weighted deduction section 35(1)section 14a disallowance r&d expenditure section 80jja section 80jjaa section 35(2ab)real income theory

Judgments citing Apex Laboratories Pvt. Ltd. v. CIT

M/S Stemade Biotech Pvt Ltd, Mumbai vs. DCIT 11 (2)(2), Mumbai

In the result, the appeal is partly allowed for statistical purposes in the terms indicated above

ITA 7823/MUM/2019[2015-16]Status: DisposedITAT Mumbai20 May 2022AY 2015-16

Section 143(3)Section 37

…arned Commissioner (Appeals) in the matter of assessment under section 143(3) of the Income Tax Act, 1961, for the assessment year 2015- 16. 2. Notwithstanding the final word spoken by the Hon‟ble Supreme Court in the case of Apex Laboratories Pvt Ltd [(2022) 442 ITR 1 (SC)] on the issue of tax-deductibility of freebies etc to medical practitioners, and notwithstanding the amendment made in the related tax law provision by the Finance Act 2022, many would not let the litigation come to an end until the legal ingenuity is exhausted- which is always a good distance away. The amount involved in this appeal may be re…

Wockhardt Limited, Aurangabad vs. Assistamt Commissioner of Income Tax, Circle -3, Aurangabad

In the result, the appeal filed by Revenue is partly allowed, the appeal filed by assessee is partly allowed and the CO filed by assessee is dismissed as withdrawn

ITA 758/PUN/2019[2013-14]Status: DisposedITAT Pune10 May 2022AY 2013-14

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Raviआयकर अपीऱ सं. / Ita No.775/Pun/2019 निर्धारण वषा / Assessment Year : 2013-14 Acit, Circle-3, Aurangabad .......अऩीऱाथी / Appellant बिधम / V/S. Wockhardt Ltd., R&D Centre, D-4, Midc, Chikalthana, Aurangabad. Pan: Aaacw2472M ……प्रत्यथी / Respondent आयकर अपीऱ सं. / Ita No.758/Pun/2019 निर्धारण वषा / Assessment Year : 2013-14 Wockhardt Ltd., R&D Centre, D-4, Midc, Chikalthana, Aurangabad. Pan: Aaacw2472M .......अऩीऱाथी / Appellant बिधम / V/S. Acit, Circle-3, Aurangabad ……प्रत्यथी / Respondent Co No.43/Pun/2019 निर्धारण वषा / Assessment Year : 2013-14 Wockhardt Ltd., R&D Centre, D-4, Midc, Chikalthana, Aurangabad. Pan: Aaacw2472M .......Cross Objector बिधम / V/S. Acit, Circle-3, Aurangabad ……प्रत्यथी / Respondent Co No.43/Pun/2019

For Appellant: Shri Rajan VoraFor Respondent: Shri Anurag Shivastava

Section 143(3)Section 14ASection 35Section 80ISection 92B

…ppeal No.4 and 5 challenges the finding of ld. CIT(A) confirming the disallowance of distribution of freebies to Doctors. This issue is now stands covered against the assessee by the decision of Hon'ble Supreme Court in the case of Apex Laboratories vs. DCIT [442 ITR 1 (SC)]. Accordingly, the grounds of appeal No.4 and 5 stands dismissed. 10. In the result, appeal filed by the assessee is partly allowed for statistical purposes. 11. Now, we shall take up the Revenue’s appeal in ITA No.775/PUN/2019. The Revenue has raised the following grounds of appeal: 1. The Ld. CIT(A) erred in both on facts and in law in pas…

Zuventus Healthcare Ltd, Pune vs. Deputy Commissioner of Income Tax, Pune

Appeal is partly allowed in above terms

ITA 1433/PUN/2017[2012-13]Status: DisposedITAT Pune06 May 2022AY 2012-13

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No.1433/Pun/2017 ननधधारण वषा / Assessment Year : 2012-13

For Appellant: Shri Nikhil PathakFor Respondent: Shri S. P. Walimbe

Section 143(3)Section 14ASection 37(1)

…आयकर अपीऱीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI S.S.GODARA, JM AND SHRI DR. DIPAK P. RIPOTE, AM आयकर अपीऱ सं. / ITA No.1433/PUN/2017 ननधधारण वषा / Assessment Year : 2012-13 Zuventus Healthcare Ltd., “Emcure House”, T-184, MIDC, Bhosari, Pune – 411 026 .......अपऩलधथी / Appellant PAN : AAACZ1513C बनधम / V/s. ……प्रत्यथी / Respondent DCIT, Circle 10, Pune Assessee by : Shri Nikhil Pathak Revenue by : Shri S. P. Walimbe सपनवधई की तधरऩख / Date of Hearing : 21.04.2022 घोषणध की तधरऩख / Date of Pronouncement : 06.05.2022 आदेश / ORDER PER S. S. GODARA, JM…

Vivimed Labs Limited, Hyderabad vs. 500082 Assistant Commissioner of Income Tax Central Circle2-(3), Hyderabad

ITA 189/HYD/2021[2017-18]Status: DisposedITAT Hyderabad12 Apr 2022AY 2017-18

Bench: Shri S.S. Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Y.V.S.T. Sai – CIT DR

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ B ‘ Bench, Hyderabad Before Shri S.S. Godara, Judicial Member AND Shri Laxmi Prasad Sahu, Accountant Member ITA Nos.186 to 189/Hyd/2021 and SA Nos.36 to 39/Hyd/2021 Assessment Years : 2014-15 to 2017-18 M/s. Vivimed Labs Vs. The Asst.Commissioner of Limited, Income Tax, Hyderabad. Central Circle – 2(3), PAN : AAACV6060A. Hyderabad. (Appellant) (Respondent) Assessee by: Shri P. Murali Mohan Rao, Advocate. Revenue by: Shri Y.V.S.T. Sai – CIT DR. Date of hearing: 12.02.2022 Date of pronouncement: 12.04.2022 O R D E R Per S. S. Godara, J.M. These assessee’s four a…

Vivimed Labs Limited, Hyderabad vs. Assistant Commissioner of Income Tax, Hyderabad

ITA 188/HYD/2021[2016-17]Status: DisposedITAT Hyderabad12 Apr 2022AY 2016-17

Bench: Shri S.S. Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Y.V.S.T. Sai – CIT DR

Section 143(3)

Vivimed Labs Limited, Hyderabad vs. Assistant Commissioner of Income Tax Central Circle2-(3), Hyderabad

ITA 187/HYD/2021[2015-16]Status: DisposedITAT Hyderabad12 Apr 2022AY 2015-16

Bench: Shri S.S. Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Y.V.S.T. Sai – CIT DR

Section 143(3)

Vivimed Labs Limited, Hyderabad vs. Assistant Commissioner of Income Tax 2(3), Hyderabad

ITA 186/HYD/2021[2014-15]Status: DisposedITAT Hyderabad12 Apr 2022AY 2014-15

Bench: Shri S.S. Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Y.V.S.T. Sai – CIT DR

Section 143(3)

M/S. Diabetes Supplies Centre, Chennai vs. ACIT, Ncc-16(1), Chennai

In the result, the appeal of the Assessee is dismissed

ITA 3396/CHNY/2019[2011-12]Status: DisposedITAT Chennai10 Mar 2022AY 2011-12

Bench: Shri Mahavir Singh & Dr. M.L. Meenaआयकर अपील सं./Ita No.:3396/Chny/2019 िनधा"रण वष" /Assessment Year: 2011 - 2012

For Appellant: Mr. K.R. Adivarahan, C.AFor Respondent: Mr. AR.V. Sreenivasan, Addl. CIT

Section 143(2)Section 143(3)Section 147Section 148

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी महावीर "सह, उपा"य" एवं डॉ. एम.एल मीना, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND DR. M.L. MEENA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.:3396/CHNY/2019 िनधा"रण वष" /Assessment Year: 2011 - 2012 M/s. Diabetes Supplies Centre, The Assistant Commissioner of No.6B, Conran Smith Road, Vs. Income Tax, Gopalapuram, Non-Corporate Circle – 16(1), Chennai – 600 086. Nungambakkam, PAN : AADFD 7141 E Chennai – 600 034. T.N. (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Mr. K.R.…