Apex Laboratories Pvt. Ltd. v. CIT

135 Taxmann.com 286Supreme Court of India2022#703 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.

144

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

ASSISTANT COMMISSIONER OF INCOME TAX-15(3)(1), MUMBAI, MUMBAI vs. M/S THYROCARE TECHNOLOGIES LIMITED, MUMBAI

In the result, the appeal by the Revenue for the assessment year 2018–

ITA 7293/MUM/2025[2023-24]Status: DisposedITAT Mumbai30 Mar 2026AY 2023-24

Bench: Shri Om Prakash Kantshri Sandeep Singh Karhailita No. 7292/Mum/2025 (Assessment Year: 2022-23) (Assessment Year: 2021-22) Ita No. 6721/Mum/2025 Ita No. 7293/Mum/2025 (Assessment Year: 2018-19) (Assessment Year: 2023-24) Assistant Commissioner Of Income Tax – 15(3)(1), Room No.460, 4Th Floor, Aaykar Bhavan, M.K. Road, ............... Appellant Mumbai – 400020 Pan : Aabct2577P V/S Thyrocare Technologies Limited, ……………… Respondent D/37, 1 Ttc Industrial Area, Midc, Turbhe, Navi Mumbai - 400703

For Appellant: Shri M. SubramaniamFor Respondent: Shri Hemanshu Joshi, Sr.DR
Section 142(1)Section 143(2)Section 14ASection 250Section 37(1)

…ices. Accordingly, it is the plea of the assessee that no payment was made to medical practitioners, which is prohibited under the relevant MCI regulations. 23. We find that the Hon’ble Supreme Court in Apex Laboratories Pvt. Ltd. v. DCIT, reported in (2022) 442 ITR 1 (SC), held that gifting of freebies by pharmaceutical companies to medical practitioners is prohibited by law and, thus, the expenditure incurred in distribution of such freebies is not allowable as deduction in terms of Explanation 1 to section 37(1) of the Act. 24. From the perusal of the details of sales incentives paid by the assessee, forming…

ASSISTANT COMMISSIONER OF INCOME TAX-15(3)(1), MUMBAI, MUMBAI vs. M/S THYROCARE TECHNOLOGIES LIMITED, MUMBAI

In the result, the appeal by the Revenue for the assessment year 2018–

ITA 7292/MUM/2025[2021-22]Status: DisposedITAT Mumbai30 Mar 2026AY 2021-22

Bench: Shri Om Prakash Kantshri Sandeep Singh Karhailita No. 7292/Mum/2025 (Assessment Year: 2022-23) (Assessment Year: 2021-22) Ita No. 6721/Mum/2025 Ita No. 7293/Mum/2025 (Assessment Year: 2018-19) (Assessment Year: 2023-24) Assistant Commissioner Of Income Tax – 15(3)(1), Room No.460, 4Th Floor, Aaykar Bhavan, M.K. Road, ............... Appellant Mumbai – 400020 Pan : Aabct2577P V/S Thyrocare Technologies Limited, ……………… Respondent D/37, 1 Ttc Industrial Area, Midc, Turbhe, Navi Mumbai - 400703

For Appellant: Shri M. SubramaniamFor Respondent: Shri Hemanshu Joshi, Sr.DR
Section 142(1)Section 143(2)Section 14ASection 250Section 37(1)

…ices. Accordingly, it is the plea of the assessee that no payment was made to medical practitioners, which is prohibited under the relevant MCI regulations. 23. We find that the Hon’ble Supreme Court in Apex Laboratories Pvt. Ltd. v. DCIT, reported in (2022) 442 ITR 1 (SC), held that gifting of freebies by pharmaceutical companies to medical practitioners is prohibited by law and, thus, the expenditure incurred in distribution of such freebies is not allowable as deduction in terms of Explanation 1 to section 37(1) of the Act. 24. From the perusal of the details of sales incentives paid by the assessee, forming…

ACIT 15(3)(1), MUMBAI vs. THYROCARE TECHNOLOGIES LIMITED, NAVI MUMBAI

In the result, the appeal by the Revenue for the assessment year 2018–

ITA 6723/MUM/2025[2020-21]Status: DisposedITAT Mumbai30 Mar 2026AY 2020-21

Bench: Shri Om Prakash Kantshri Sandeep Singh Karhailita No. 7292/Mum/2025 (Assessment Year: 2022-23) (Assessment Year: 2021-22) Ita No. 6721/Mum/2025 Ita No. 7293/Mum/2025 (Assessment Year: 2018-19) (Assessment Year: 2023-24) Assistant Commissioner Of Income Tax – 15(3)(1), Room No.460, 4Th Floor, Aaykar Bhavan, M.K. Road, ............... Appellant Mumbai – 400020 Pan : Aabct2577P V/S Thyrocare Technologies Limited, ……………… Respondent D/37, 1 Ttc Industrial Area, Midc, Turbhe, Navi Mumbai - 400703

For Appellant: Shri M. SubramaniamFor Respondent: Shri Hemanshu Joshi, Sr.DR
Section 142(1)Section 143(2)Section 14ASection 250Section 37(1)

…ices. Accordingly, it is the plea of the assessee that no payment was made to medical practitioners, which is prohibited under the relevant MCI regulations. 23. We find that the Hon’ble Supreme Court in Apex Laboratories Pvt. Ltd. v. DCIT, reported in (2022) 442 ITR 1 (SC), held that gifting of freebies by pharmaceutical companies to medical practitioners is prohibited by law and, thus, the expenditure incurred in distribution of such freebies is not allowable as deduction in terms of Explanation 1 to section 37(1) of the Act. 24. From the perusal of the details of sales incentives paid by the assessee, forming…

ACIT 15(3)(1), MUMBAI vs. THYROCARE TECHNOLOGIES LIMITED, NAVI MUMBAI

In the result, the appeal by the Revenue for the assessment year 2018–

ITA 6721/MUM/2025[2018-19]Status: DisposedITAT Mumbai30 Mar 2026AY 2018-19

Bench: Shri Om Prakash Kantshri Sandeep Singh Karhailita No. 7292/Mum/2025 (Assessment Year: 2022-23) (Assessment Year: 2021-22) Ita No. 6721/Mum/2025 Ita No. 7293/Mum/2025 (Assessment Year: 2018-19) (Assessment Year: 2023-24) Assistant Commissioner Of Income Tax – 15(3)(1), Room No.460, 4Th Floor, Aaykar Bhavan, M.K. Road, ............... Appellant Mumbai – 400020 Pan : Aabct2577P V/S Thyrocare Technologies Limited, ……………… Respondent D/37, 1 Ttc Industrial Area, Midc, Turbhe, Navi Mumbai - 400703

For Appellant: Shri M. SubramaniamFor Respondent: Shri Hemanshu Joshi, Sr.DR
Section 142(1)Section 143(2)Section 14ASection 250Section 37(1)

…ices. Accordingly, it is the plea of the assessee that no payment was made to medical practitioners, which is prohibited under the relevant MCI regulations. 23. We find that the Hon’ble Supreme Court in Apex Laboratories Pvt. Ltd. v. DCIT, reported in (2022) 442 ITR 1 (SC), held that gifting of freebies by pharmaceutical companies to medical practitioners is prohibited by law and, thus, the expenditure incurred in distribution of such freebies is not allowable as deduction in terms of Explanation 1 to section 37(1) of the Act. 24. From the perusal of the details of sales incentives paid by the assessee, forming…

ACIT 15(3)(1), MUMBAI vs. THYROCARE TECHNOLOGIES LIMITED, NAVI MUMBAI

In the result, the appeal by the Revenue for the assessment year 2018–

ITA 6715/MUM/2025[2022-23]Status: DisposedITAT Mumbai30 Mar 2026AY 2022-23

Bench: Shri Om Prakash Kantshri Sandeep Singh Karhailita No. 7292/Mum/2025 (Assessment Year: 2022-23) (Assessment Year: 2021-22) Ita No. 6721/Mum/2025 Ita No. 7293/Mum/2025 (Assessment Year: 2018-19) (Assessment Year: 2023-24) Assistant Commissioner Of Income Tax – 15(3)(1), Room No.460, 4Th Floor, Aaykar Bhavan, M.K. Road, ............... Appellant Mumbai – 400020 Pan : Aabct2577P V/S Thyrocare Technologies Limited, ……………… Respondent D/37, 1 Ttc Industrial Area, Midc, Turbhe, Navi Mumbai - 400703

For Appellant: Shri M. SubramaniamFor Respondent: Shri Hemanshu Joshi, Sr.DR
Section 142(1)Section 143(2)Section 14ASection 250Section 37(1)

…ices. Accordingly, it is the plea of the assessee that no payment was made to medical practitioners, which is prohibited under the relevant MCI regulations. 23. We find that the Hon’ble Supreme Court in Apex Laboratories Pvt. Ltd. v. DCIT, reported in (2022) 442 ITR 1 (SC), held that gifting of freebies by pharmaceutical companies to medical practitioners is prohibited by law and, thus, the expenditure incurred in distribution of such freebies is not allowable as deduction in terms of Explanation 1 to section 37(1) of the Act. 24. From the perusal of the details of sales incentives paid by the assessee, forming…

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\"…

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…

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Apex Laboratories Pvt. Ltd. v. CIT (135 Taxmann.com 286) — Cited in 144 Judgments | BharatTax