Cadila Pharmaceuticals Ltd. v. ACIT

85 Taxmann.com 354Income Tax Appellate Tribunal2017#6761 most cited

What is Cadila Pharmaceuticals Ltd. v. ACIT authority for?

Expenses incurred by a taxpayer for payments to doctors are not disallowable under section 37(1) if they are business expenditures and not violative of MCI guidelines.

17

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2015 to 2024.

Also referred to as

Cadila Pharmaceuticals Ltd. v. ACIT · section 37(1) · MCI Regulations · business expenditure · disallowance · CBDT Circular No. 5 of 2012

Judgments citing Cadila Pharmaceuticals Ltd. v. ACIT

Lupin Ltd., Mumbai vs. The Dy CIT, Circle-3(4), Mumbai

In the result, all the appeals of the assessee and revenue are treated as partly allowed

ITA 1921/MUM/2020[2010-11]Status: DisposedITAT Mumbai25 Jan 2024AY 2010-11

Bench: Shri B.R. Baskaran (Am) & Shri Pavan Kumar Gadale (Jm)

…IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “A” Bench, Mumbai. Before Shri B.R. Baskaran (AM) & Shri Pavan Kumar Gadale (JM) I.T.A. No. 1921/Mum/2020 (A.Y. 2010-11) I.T.A. No. 1922/Mum/2020 (A.Y. 2011-12) I.T.A. No. 1923/Mum/2020 (A.Y. 2012-13) C.O. No. 128/Mum/2021 (A.Y. 2010-11) C.O. No. 131/Mum/2021 (A.Y. 2011-12) C.O. No. 130/Mum/2021 (A.Y. 2012-13) Vs. DCIT, Circle-3(4) M/s. Lupin Limited 7th Floor, Kalpataru 29th Floor Inspire, Off Western Center 1, World Express Highway Trade Centre Santacruz East Cuffe Parade Mumbai-400 055. Mumbai-400 005. (Appellant) (Respondent) I.T.A. No. 394/Mum/2021 (A.Y. 2010-11…

Lupin Ltd., Mumbai vs. The Dy CIT, Circle-3(4), Mumbai

In the result, the appeal filed by the assessee and the revenue are treated as partly allowed

ITA 1920/MUM/2020[2009-10]Status: DisposedITAT Mumbai03 Feb 2023AY 2009-10

Bench: Shri B.R. Baskaran (Am) & Smt. Kavitha Rajagopal (Jm)

Section 115JSection 131Section 132(3)Section 132(4)Section 139(1)Section 143(1)Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI ‘A’ BENCH, MUMBAI. Before Shri B.R. Baskaran (AM) & Smt. Kavitha Rajagopal (JM) I.T.A. No. 1920/Mum/2020 (A.Y. 2009-10) C.O. No. 129/Mum/2021 (A.Y. 2009-10) Vs. DCIT, Circle-3(4) M/s. Lupin Limited 7th Floor, Kalpataru Inspire 29th Floor Off. Western Express Center 1, World Highway, Santacruz East Trade Centre Mumbai-400 055. Cuffee Parade Mumbai-400 005. (Appellant) (Respondent) I.T.A. No. 395/Mum/2021 (A.Y. 2009-10) Vs. M/s. Lupin Limited ACIT, Circle-3(4) 29th Floor 7th Floor, Kalpataru Inspire Center 1, World Off. Western Express Trade Centre Highway, Santacruz…

The Dy. Commissioner of Income Tax, Circle-4(1)(2), Ahmedabad vs. Troikaa Pharmaceuticlas Limited, Ahmedabad

In the result, the CO filed by the assessee is dismissed as infructuous

ITA 939/AHD/2019[2011-12]Status: DisposedITAT Ahmedabad29 Jul 2022AY 2011-12

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita Nos. 939 & 1129/Ahd/2019 With C.O.Nos.169 & 181/Ahd/2019 िनधा"रण वष"/Asstt. Years: 2011-2012 & 2012-2013 D.C.I.T., Troikaa Pharmaceuticals Ltd., Circle-4(1)(2), Vs. Commerce House-I, Ahmedabad. Opp. Rajvansh Apartment, Judges Bunglow Road, Ahmedabad-380054. Pan: Aabct0228K

For Appellant: Shri Dhiren Shah, with Shri Karan Shah, A.RsFor Respondent: Shri Alokkumar, CIT.D.R
Section 37Section 37(1)Section 80I

…has relied on the judgments of ITAT, Mumbai and ITAT Ahmedabad wherein the judgment of Hon'ble Himachal Pradesh High Court has been also considered. Appellant relied upon the judgment of ITAT Ahmedabad in the case of Cadila Pharmaceutical Ltd. Vs. DCIT (2017) 85 Taxmann.com 354, and Sunflower Pharmacy reported in 88 Taxman.com 326 (Ahd-Trib) and judgment of Hon'ble ITAT Mumbai in the case of PHL Pharma P. Ltd. 78 Taxmann.com 36 (2017). The ARs of the Appellant contended that MCI guidelines are not applicable to the pharma companies but are applicable only to professional doctors in practice. Reliance was placed o…

The DCIT, Circle-4(1)(2), Ahmedabad vs. Troikaa Pharmaceuticals Ltd, Ahmedabad

In the result, the CO filed by the assessee is dismissed as infructuous

ITA 1129/AHD/2019[2012-13]Status: DisposedITAT Ahmedabad29 Jul 2022AY 2012-13

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita Nos. 939 & 1129/Ahd/2019 With C.O.Nos.169 & 181/Ahd/2019 िनधा"रण वष"/Asstt. Years: 2011-2012 & 2012-2013 D.C.I.T., Troikaa Pharmaceuticals Ltd., Circle-4(1)(2), Vs. Commerce House-I, Ahmedabad. Opp. Rajvansh Apartment, Judges Bunglow Road, Ahmedabad-380054. Pan: Aabct0228K

For Appellant: Shri Dhiren Shah, with Shri Karan Shah, A.RsFor Respondent: Shri Alokkumar, CIT.D.R
Section 37Section 37(1)Section 80I

…has relied on the judgments of ITAT, Mumbai and ITAT Ahmedabad wherein the judgment of Hon'ble Himachal Pradesh High Court has been also considered. Appellant relied upon the judgment of ITAT Ahmedabad in the case of Cadila Pharmaceutical Ltd. Vs. DCIT (2017) 85 Taxmann.com 354, and Sunflower Pharmacy reported in 88 Taxman.com 326 (Ahd-Trib) and judgment of Hon'ble ITAT Mumbai in the case of PHL Pharma P. Ltd. 78 Taxmann.com 36 (2017). The ARs of the Appellant contended that MCI guidelines are not applicable to the pharma companies but are applicable only to professional doctors in practice. Reliance was placed o…

Deputy Commissioner of Income Tax Central Circle -5(1), Mumbai vs. Usv Limited, Mumbai

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

ITA 4915/MUM/2017[2011-12]Status: DisposedITAT Mumbai05 Mar 2021AY 2011-12

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2010-11

For Appellant: Mr. Rajan Vora, AR
Section 143(3)Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J” MUMBAI BEFORE SHRI SAKTIJIT DEY (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2010-11 M/s USV Private Limited, Deputy Commissioner of Income Arvind Vithal Gandhi Chowk, Vs. Tax Central Circle 5(1), BSD Marg, Govandi, 19th Floor, Air India Building, Mumbai-400088. Nariman Point, Mumbai-400020 PAN No. AAACU 1366 N Appellant Respondent Assessment Year: 2010-11 DCIT Central Circle 5(1), M/s USV Private Limited, R. No. 1928, 19th Floor, Air Vs. Arvind Vithal Gandhi Chowk, BSD India Building, Nariman Point, Marg, Govandi, Mumbai 400…

Deputy Commissioner of Income Tax Central Circle -5(1), Mumbai vs. Usv Limited, Mumbai

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

ITA 4914/MUM/2017[2010-11]Status: DisposedITAT Mumbai05 Mar 2021AY 2010-11

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2010-11

For Appellant: Mr. Rajan Vora, AR
Section 143(3)Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J” MUMBAI BEFORE SHRI SAKTIJIT DEY (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2010-11 M/s USV Private Limited, Deputy Commissioner of Income Arvind Vithal Gandhi Chowk, Vs. Tax Central Circle 5(1), BSD Marg, Govandi, 19th Floor, Air India Building, Mumbai-400088. Nariman Point, Mumbai-400020 PAN No. AAACU 1366 N Appellant Respondent Assessment Year: 2010-11 DCIT Central Circle 5(1), M/s USV Private Limited, R. No. 1928, 19th Floor, Air Vs. Arvind Vithal Gandhi Chowk, BSD India Building, Nariman Point, Marg, Govandi, Mumbai 400…

M/S.Srl Diagnostics Private Limited, Mumbai vs. Principal Commissioner Income Tax-7, Mumbai

Accordingly, the grounds raised by assessee are allowed

ITA 1528/MUM/2018[2013-14]Status: DisposedITAT Mumbai08 Jan 2021AY 2013-14

Bench: Shri S. Rifaur Rahman, Am & Shri R. L. Negi, Am आयकरअपीलसं./ I.T.A. No. 1528/Mum/2018 (निर्धारणवर्ा / Assessment Year: 2013-14)

For Appellant: Shri V. Sridharan & Shri SFor Respondent: Shri Anand Mohan, DR
Section 14ASection 263Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, AM & SHRI R. L. NEGI, AM आयकरअपीलसं./ I.T.A. No. 1528/Mum/2018 (निर्धारणवर्ा / Assessment Year: 2013-14) PCIT-7, M/s SRL Diagnostics Pvt. Room No. 315, 3rd floor, Ltd. Aayakar Bhavan, M. K. बिधम/ Piramal Tower, Annexe, Road, Mumbai-400 020 Ganpatrao Kadam Marg, Vs. Lower Parel, Mumbai-400 013 स्थायीलेखासं./जीआइआरसं./ PAN No. AAACT9117E (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant : Shri V. Sridharan & Shri S. Sriram, ARs by प्रत्यथीकीओरसे/Respondentby : Shri Anand Mohan, DR सुनवाईकीतारीख/ : 18.11.2020 D…

Shri Vasant Vashrambhai Sapovadia, Rajkot-Gujarat vs. The Assistant Commr. Income Tax, Cir-3, Rajkot-Gujarat

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

ITA 32/RJT/2016[2010-11]Status: DisposedITAT Rajkot22 Oct 2019AY 2010-11

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

For Appellant: Written SubmissionFor Respondent: Shri Anil Kumar Das, DR
Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER I.T.A. No.32/Rjt/2016 (Assessment Year : 2010-11) Vasant Vashrambhai Sapovadia Vs. The Asst.CIT Netradeep Eye Hospital Pvt.Ltd. Cir-3 Kanak Road Rajkot B/h. S.T. Station Rajkot [PAN No. AJBPS 3164 K] (Appellant) .. (Respondent) Appellant by : Written Submission Respondent by : Shri Anil Kumar Das, DR Date of Hearing 19/09/2019 Date of Pronouncement 22/ 10 /2019 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: The captioned appeal has been filed at the instance o…

The Addl. CIT, Range-1, Ahmedabad vs. M/S. Adani Enterprises Ltd., Ahmedabad

In the result, the appeal of the Assessing Officer for the assessment year 2010-11 is dismissed

ITA 2531/AHD/2015[2010-11]Status: DisposedITAT Ahmedabad12 Feb 2019AY 2010-11
Section 143(3)Section 14ASection 3

…ITA Nos.: 1840/Ahd/12, 3321/Ahd/14 and 2305/Ahd/15 and 1918/Ahd/12,3480/Ahd/ 14 and 2531/Ahd/15 Assessment years: 2008-09, 2009-10 and 2010-11 Page 1 of 43 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD D BENCH, AHMEDABAD [Coram: Pramod Kumar VP and Mahavir Prasad JM] ITA Nos.: 1840/Ahd/12, 3321/Ahd/14 and 2305/Ahd/15 Assessment years: 2008-09, 2009-10 and 2010-11 Adani Enterprise Limited ...……………………..Appellant Adani House, Navrangpura Ahmedabad 380 009 [PAN: AABCA2804L] Vs Additional Commissioner of Income Tax Range 1, Ahmedabad ……………..…........Respondent ITA Nos: 1918/Ahd/12,3480/Ahd/ 14 and 2531/Ahd/15 A…

Adani Enterprises Ltd., Ahmedabad vs. The Addl. CIT, Range-1, Ahmedabad

In the result, the appeal of the Assessing Officer for the assessment year 2010-11 is dismissed

ITA 2305/AHD/2015[2010-11]Status: DisposedITAT Ahmedabad12 Feb 2019AY 2010-11
Section 143(3)Section 14ASection 3

…ITA Nos.: 1840/Ahd/12, 3321/Ahd/14 and 2305/Ahd/15 and 1918/Ahd/12,3480/Ahd/ 14 and 2531/Ahd/15 Assessment years: 2008-09, 2009-10 and 2010-11 Page 1 of 43 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD D BENCH, AHMEDABAD [Coram: Pramod Kumar VP and Mahavir Prasad JM] ITA Nos.: 1840/Ahd/12, 3321/Ahd/14 and 2305/Ahd/15 Assessment years: 2008-09, 2009-10 and 2010-11 Adani Enterprise Limited ...……………………..Appellant Adani House, Navrangpura Ahmedabad 380 009 [PAN: AABCA2804L] Vs Additional Commissioner of Income Tax Range 1, Ahmedabad ……………..…........Respondent ITA Nos: 1918/Ahd/12,3480/Ahd/ 14 and 2531/Ahd/15 A…

Dy.Commissioner of Income Tax, Circle-1(1)(1), Ahmedabad vs. M/S. Adani Enterprises Ltd., Ahmedabad

In the result, the appeal of the Assessing Officer for the assessment year 2010-11 is dismissed

ITA 3480/AHD/2014[2009-10]Status: DisposedITAT Ahmedabad12 Feb 2019AY 2009-10
Section 143(3)Section 14ASection 3

…ITA Nos.: 1840/Ahd/12, 3321/Ahd/14 and 2305/Ahd/15 and 1918/Ahd/12,3480/Ahd/ 14 and 2531/Ahd/15 Assessment years: 2008-09, 2009-10 and 2010-11 Page 1 of 43 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD D BENCH, AHMEDABAD [Coram: Pramod Kumar VP and Mahavir Prasad JM] ITA Nos.: 1840/Ahd/12, 3321/Ahd/14 and 2305/Ahd/15 Assessment years: 2008-09, 2009-10 and 2010-11 Adani Enterprise Limited ...……………………..Appellant Adani House, Navrangpura Ahmedabad 380 009 [PAN: AABCA2804L] Vs Additional Commissioner of Income Tax Range 1, Ahmedabad ……………..…........Respondent ITA Nos: 1918/Ahd/12,3480/Ahd/ 14 and 2531/Ahd/15 A…

Adani Enterprises Ltd., Ahmedabad vs. The Addl. CIT, Range-1, Ahmedabad

In the result, the appeal of the Assessing Officer for the assessment year 2010-11 is dismissed

ITA 3321/AHD/2014[2009-10]Status: DisposedITAT Ahmedabad12 Feb 2019AY 2009-10
Section 143(3)Section 14ASection 3

…ITA Nos.: 1840/Ahd/12, 3321/Ahd/14 and 2305/Ahd/15 and 1918/Ahd/12,3480/Ahd/ 14 and 2531/Ahd/15 Assessment years: 2008-09, 2009-10 and 2010-11 Page 1 of 43 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD D BENCH, AHMEDABAD [Coram: Pramod Kumar VP and Mahavir Prasad JM] ITA Nos.: 1840/Ahd/12, 3321/Ahd/14 and 2305/Ahd/15 Assessment years: 2008-09, 2009-10 and 2010-11 Adani Enterprise Limited ...……………………..Appellant Adani House, Navrangpura Ahmedabad 380 009 [PAN: AABCA2804L] Vs Additional Commissioner of Income Tax Range 1, Ahmedabad ……………..…........Respondent ITA Nos: 1918/Ahd/12,3480/Ahd/ 14 and 2531/Ahd/15 A…

The DCIT, Circle-1, Ahmedabad vs. Adani Enterprises Ltd., Ahmedabad

In the result, the appeal of the Assessing Officer for the assessment year 2010-11 is dismissed

ITA 1918/AHD/2012[2008-09]Status: DisposedITAT Ahmedabad12 Feb 2019AY 2008-09
Section 143(3)Section 14ASection 3

…ITA Nos.: 1840/Ahd/12, 3321/Ahd/14 and 2305/Ahd/15 and 1918/Ahd/12,3480/Ahd/ 14 and 2531/Ahd/15 Assessment years: 2008-09, 2009-10 and 2010-11 Page 1 of 43 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD D BENCH, AHMEDABAD [Coram: Pramod Kumar VP and Mahavir Prasad JM] ITA Nos.: 1840/Ahd/12, 3321/Ahd/14 and 2305/Ahd/15 Assessment years: 2008-09, 2009-10 and 2010-11 Adani Enterprise Limited ...……………………..Appellant Adani House, Navrangpura Ahmedabad 380 009 [PAN: AABCA2804L] Vs Additional Commissioner of Income Tax Range 1, Ahmedabad ……………..…........Respondent ITA Nos: 1918/Ahd/12,3480/Ahd/ 14 and 2531/Ahd/15 A…

Adani Enterprises Ltd., Ahmedabad vs. The Addl.CIT., Range-1, Ahmedabad

In the result, the appeal of the Assessing Officer for the assessment year 2010-11 is dismissed

ITA 1840/AHD/2012[2008-09]Status: DisposedITAT Ahmedabad12 Feb 2019AY 2008-09
Section 143(3)Section 14ASection 3

…ITA Nos.: 1840/Ahd/12, 3321/Ahd/14 and 2305/Ahd/15 and 1918/Ahd/12,3480/Ahd/ 14 and 2531/Ahd/15 Assessment years: 2008-09, 2009-10 and 2010-11 Page 1 of 43 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD D BENCH, AHMEDABAD [Coram: Pramod Kumar VP and Mahavir Prasad JM] ITA Nos.: 1840/Ahd/12, 3321/Ahd/14 and 2305/Ahd/15 Assessment years: 2008-09, 2009-10 and 2010-11 Adani Enterprise Limited ...……………………..Appellant Adani House, Navrangpura Ahmedabad 380 009 [PAN: AABCA2804L] Vs Additional Commissioner of Income Tax Range 1, Ahmedabad ……………..…........Respondent ITA Nos: 1918/Ahd/12,3480/Ahd/ 14 and 2531/Ahd/15 A…

Eisai Pharmaceuticals India P. Ltd, Mumbai vs. DCIT (It) 9(1)(1), Mumbai

The appeal of the assessee is partly allowed for

ITA 2023/MUM/2017[2012-13]Status: DisposedITAT Mumbai31 Oct 2018AY 2012-13

Bench: Shri Joginder Singh & Shri Manoj Kumar Aggarwalassessment Year:2012-13

Section 143(3)Section 33Section 37(1)

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ,‘ ई’’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, ‘E’ MUMBAI "ी जो"ग"दर "संह, उपा"य" एवं "ी मनोज कुमार अ"वाल, लेखा सद"य, के सम" Before Shri Joginder Singh, Vice President, and Shri Manoj Kumar Aggarwal, Accountant Member Assessment Year:2012-13 Eisai Pharmaceuticals India Deputy Commissioner of Pvt. Ltd. (Now merged with Eisai Income Tax, 9(1)(1), बनाम/ Pharmatechnology and Room No. 260a, 2nd floor, Vs. manufacturing pvt. Ltd. and Aayakar Bhavan, M.K. Road, subsequently renamed as Eisai New Marine Lines, Pharmaceuticals India India Pvt. Mumbai-400020 Ltd.) 6th…

Eisai Pharmaceuticals India P.Ltd, Mumbai vs. ` DCIT 8(1), Mumbai

ITA 1381/MUM/2016[2011-12]Status: DisposedITAT Mumbai30 May 2018AY 2011-12

Bench: Shri Joginder Singh () & Shri N.K. Pradhan () Assessment Year: 2011-12 Eisai Pharmaceuticals Deputy Commissioner Of India Pvt. Ltd. 1St Floor, Income Tax, 8(1), Mumbai Vs. B-Wing, Marwah Centre Room No. 210, 2Nd Floor, Krishnalal Marwah Marg Aayakar Bhavan, M.K. Road, Andheri (E), New Marine Lines, Mumbai-400071. Mumbai-400020. Pan No. Aabce3924D (Appellant) (Respondent) Assessee By : Mr. Madhur Agarwal, Ar Revenue By : Mr. V. Justin, Dr Date Of Hearing : 22/05/2018 Date Of Pronouncement : 30/05/2018

For Appellant: Mr. Madhur Agarwal, ARFor Respondent: Mr. V. Justin, DR
Section 143(3)Section 33Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E” MUMBAI BEFORE SHRI JOGINDER SINGH (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2011-12 Eisai Pharmaceuticals Deputy Commissioner of India Pvt. Ltd. 1st floor, Income Tax, 8(1), Mumbai Vs. B-Wing, Marwah Centre Room No. 210, 2nd floor, Krishnalal Marwah Marg Aayakar Bhavan, M.K. Road, Andheri (E), New Marine Lines, Mumbai-400071. Mumbai-400020. PAN No. AABCE3924D (Appellant) (Respondent) Assessee by : Mr. Madhur Agarwal, AR Revenue by : Mr. V. Justin, DR Date of Hearing : 22/05/2018 Date of pronouncement : 30/05/2018 ORDER PE…

ACIT vs. M/Scineplex Pvt. Ltd

In the result, the appeal is allowed for statistical purposes,

ITA 1673/BANG/2013[2010-11]Status: DisposedITAT Bangalore30 Oct 2015AY 2010-11

Bench: Shri Abraham P George & Shri Vijay Pal Rao

For Appellant: Smt. Sheetal, AdvocateFor Respondent: Shri Sunil Kumar Agarwala, JCIT
Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE ‘C’ BENCH, BANGALORE BEFORE SHRI ABRAHAM P GEORGE, ACCOUNTANT MEMBER AND SHRI VIJAY PAL RAO, JUDICIAL MEMBER ITA No.1673(BNG.)/2013 (Assessment year : 2010-11) The Asst. Commissioner of Income-tax Circle-2(1), Mangalore Appellant Vs M/s Cineplex Private Limited, 2-17-1508/31, ‘Bharath Mall’, Bejai, Mangalore-575 004 Pan No.AACCC5030H Respondent And C.O.No.54(BNG)/2014 (In ITA No.1673(BNG)/2013) (Assessment year : 2010-11) (By Assessee) Revenue by : Shri Sunil Kumar Agarwala, JCIT Assessee by : Smt. Sheetal, Advocate Date of hearing : 19-10-2015 Date of prono…

Cadila Pharmaceuticals Ltd. v. ACIT (85 Taxmann.com 354) — Cited in 17 Judgments | BharatTax