CIT v. Cadila Healthcare Ltd.

31 Taxmann.com 300High Court2013#1748 most cited

What is CIT v. Cadila Healthcare Ltd. authority for?

Section 35(2AB), an incentive provision, allows weighted deduction for expenditure 'on in-house research or development facility' even if related activities like clinical trials are conducted externally, provided they are for the in-house research. This requires a liberal interpretation of the provision.

65

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2018 to 2026.

Also referred to as

CIT v. Cadila Healthcare Ltd. · Cadila Healthcare · Section 35(2AB) · weighted deduction · scientific research expenditure · in-house research · R&D expenses · clinical trials · liberal interpretation · expenditure outside facility

Also reported as

214 Taxmann 672

Sections most often in play

Section 14ASection 115JBSection 10BSection 35(2AB)Section 8D(2)(ii)Section 10AASection 10CSection 142(1)
Read the full judgment

Issues it is cited on

section 80iesection 5(2)(b)section 35(1)(iv)section 40a(i)section 9(i)scientific research expenditurelegal expensesweighted deductionsection 10(2a)section 35(1)section 35(2ab)section 32a

Judgments citing CIT v. Cadila Healthcare Ltd.

Biological E Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Circle-1(2), Hyderabad

In the result, appeal of the assessee is dismissed

ITA 1590/HYD/2018[2015-16]Status: DisposedITAT Hyderabad22 Jul 2022AY 2015-16

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Chary

For Appellant: Shri V.Siva Kumar, ARFor Respondent: Shri Kumar Aditya, DR
Section 115Section 143(3)Section 14ASection 35

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ म" IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / ITA No. 1590/Hyd/2018 ("नधा"रण वष" / Assessment Year: 2015-16) Biological E Limited, Deputy Commissioner of Hyderabad Vs. Income Tax, [PAN No. AAACB7873P] Cicle-1(2), Hyderabad अपीलाथ" / Appellant "" यथ" / Respondent "नधा"रती "वारा/Assessee by: Shri V.Siva Kumar, AR राज" व "वारा/Revenue by: Shri Kumar Aditya, DR 28/06/2022 सुनवाई क" तार ख/Date of hearing: घोषणा क" तार ख/Pronouncement on: 22/07/2022 आदेश…

M/S. Biocon Limited, Bengaluru vs. Commissioner of Income Tax, Ltu, Bengaluru

In the result, the appeal filed by the assessee is allowed on the legal issue raised in ground no

ITA 1858/BANG/2018[2010-11]Status: DisposedITAT Bangalore09 Jun 2022AY 2010-11

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiassessment Year : 2010-11 The Joint M/S. Biocon Ltd., Commissioner Of 20Th Km, Hosur Road, Income-Tax, Electronic City, Large Tax Payers Bangalore – 560 100. Unit [Ltu], Pan: Aaacb7461R Vs. Bangalore. Appellant Respondent : Shri Padam Chand Khincha, Assessee By Ca Revenue By : Shri Pradeep Kumar, Cit Dr Date Of Hearing : 20-04-2022 Date Of Pronouncement : 09-06-2022 Order Per Beena Pillaipresent Appeal Is Filed By Assessee Against The Order Dated 28.03.2018 Passed By Ld.Cit(A)-3, Bangalore For A.Y. 2010-11 On Following Grounds Of Appeal: “The Grounds Mentioned Herein Below Are Independent & Without Prejudice To The Other Grounds Preferred By The Appellant. 1. That On Facts & Circumstances Of The ' Case & In Law, The Order Passed By The Learned Commissioner Of Income-Tax Appeals ["Cit(A)"] Dated March 28, 2018 Under Section 250 Of The Income-Tax Act, 1961 ("The Act") For Ay 2010-11 To The Extent Prejudicial To The Appellant, Is Bad In Law & Facts & Liable To Be Quashed. 2. Scope Of Re-Assessment Proceedings

For Respondent: Shri Padam Chand Khincha
Section 147Section 250Section 35

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2010-11 The Joint M/s. Biocon Ltd., Commissioner of 20th KM, Hosur Road, Income-tax, Electronic City, Large Tax Payers Bangalore – 560 100. Unit [LTU], PAN: AAACB7461R Vs. Bangalore. APPELLANT RESPONDENT : Shri Padam Chand Khincha, Assessee by CA Revenue by : Shri Pradeep Kumar, CIT DR Date of Hearing : 20-04-2022 Date of Pronouncement : 09-06-2022 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal is filed by assessee against the order dated 28.03…

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर 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…

Ashish Life Science P. Ltd., Mumbai vs. Asst. CIT-Circle-9(1)(2), Mumbai

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

ITA 964/MUM/2021[2017-18]Status: DisposedITAT Mumbai26 Apr 2022AY 2017-18

Bench: Shri Amarjit Singh, Jm & Shri S. Rifaur Rahman, Am आयकर अपील सं/ I.T.A. No. 964/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2017-18) Ashish Life Science Pvt. Ltd. बिधम/ Acit-Cir, 9(1)(2) 210, 2Nd Floor, Aayakar 213, Laxmi Plaza Industrial Vs. Estate, New Link Road, Bhavan, M. K. Road, Andheri, Mumbai-400053. Mumbai-400020. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabcb4093N (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri Dhaval Shah Revenue By: Shri K.P.R.R. Murty सुनवाई की तारीख / Date Of Hearing: 22/03/2022 घोषणा की तारीख /Date Of Pronouncement: 26/04/2022 आदेश / O R D E R Per Amarjit Singh, Jm: The Assessee Has Filed The Present Appeal Against The Order Dated 15.04.2021 Passed By The National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As The “(Nfac)”] In The Relevant A.Y.2017-18. 2. The Assessee Has Raised The Following Grounds: - “1. The Ld. Cit(A) Has Erred In Law & In Facts In Passing The Order U/S. 250 Of The Act Through National Faceless Appeal Center Which Is Bad In Law & Invalid. 2. The Ld. Cit(A) Has Erred In Law & In Facts Confirming The Assessment Order Passed U/S. 143(3) Of The Act Without. Considering The Written Submissions Filed By The Appellant. As Such, The Order Is

For Appellant: Shri Dhaval ShahFor Respondent: Shri K.P.R.R. Murty
Section 143(1)Section 143(2)Section 143(3)Section 250

…these points have to be considered judiciously and dispassionately from the view- point of a reasonable and honest person in business without any bias of any kind......" 5.3.We find that in the cases of Panacea Biotech Ltd. (supra)and Cadila Healthcare Ltd (263 CTR 686) the Hon'ble Delhi High Court and the Hon'ble Gujarat High Court has clearly held that PRE had to be allowed as revenue expenditure. We are reproducing the relevant portion of judgment of Cadila Healthcare Ltd. and it reads as follow: "9. With respect to the expenditure incurred for production registration charges, we agree with the view of the…

Torrent Pharmaceuticals Ltd., Ahmedabad vs. The Deputy Commissioner of Income Tax (OSD) Circle-8, Ahmedabad

In the result appeal of the Revenue is partly allowed

ITA 1285/AHD/2017[2009-10]Status: DisposedITAT Ahmedabad22 Feb 2022AY 2009-10

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita.No.1285 & 1286/Ahd/2017 िनधा"रण वष"/Asstt. Year: 2009-10 & 2010-11 & Ita No.1396 & 1397/Ahd/2018 Asstt.Year 2011-12 & 2012-13 Torrent Pharmaceuticals Ltd. Acit, Circle-4(1)(2) Torrent House Ahmedabad. Vs. Off.Ashram Road Ahmedabad 380 009. आयकर अपील सं./Ita.No.1327 & 1328/Ahd/2017 िनधा"रण वष"/ Asstt. Year: 2009-10 & 2010-11 & आयकर अपील सं./Ita.No.1414 & 1415/Ahd/2018 िनधा"रण वष"/ Asstt. Year: 2011-12 & 2012-13 Acit, Circle-4(1)(2) Torrent Pharmaceuticals Ltd. Ahmedabad. Torrent House Vs. Off.Ashram Road Ahmedabad 380 009. (Applicant) (Responent) Assessee By : Shri Vartik Choksi, With Shri Biren Shah, Ars. Revenue By : Shri Mohd. Usman, Cit-Dr सुनवाई क" तारीख/Date Of Hearing : 23/11/2021 घोषणा क" तारीख /Date Of Pronouncement: 22/02/2022 आदेश/O R D E R Per Bench

For Appellant: Shri Vartik Choksi, With Shri Biren Shah, ARsFor Respondent: Shri Mohd. Usman, CIT-DR
Section 139(1)Section 143(3)Section 35Section 80Section 92C

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ । IN THE INCOME TAX APPELLATE TRIBUNAL, “D” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./ITA.No.1285 and 1286/Ahd/2017 िनधा"रण वष"/Asstt. Year: 2009-10 and 2010-11 AND ITA No.1396 and 1397/Ahd/2018 Asstt.Year 2011-12 and 2012-13 Torrent Pharmaceuticals Ltd. ACIT, Circle-4(1)(2) Torrent House Ahmedabad. Vs. Off.Ashram Road Ahmedabad 380 009. आयकर अपील सं./ITA.No.1327 and 1328/Ahd/2017 िनधा"रण वष"/ Asstt. Year: 2009-10 and 2010-11 AND आयकर अपील सं./ITA.No.1414 and 1415/Ahd/2018 िनधा"रण वष"/ Asstt. Year: 2011-12…

Troikaa Pharmaceuticlas Limited, Ahmedabad vs. The Pr. CIT-3, Ahmedabad

ITA 55/AHD/2021[2016-17]Status: DisposedITAT Ahmedabad18 Nov 2021AY 2016-17
For Appellant: Shri Dhiren Shah &For Respondent: Shri Vinod Tanwani, CIT-D.R
Section 143(3)Section 263Section 263(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH (Conducted Through Virtual Court) Before: Shri Mahavir Prasad, Judicial Member And Shri Amarjit Singh, Accountant Member ITA Nos. 55 & 56/Ahd/2021 Assessment Year 2016-17 & 2017-2018 Troikaa Pharmaceuticals The PCIT, Ltd. Commerce House-1, Ahmedabad-3 Opp: Rajvansh Apartment, Vs (Respondent) Judges Bunglow Road, Ahmedabad PAN: AABCT6866H (Appellant) Revenue by: Shri Vinod Tanwani, CIT-D.R. Assessee by: Shri Dhiren Shah & Shri Nupur Shah, A.Rs. Date of hearing : 17-09-2021 Date of pronouncement : 17-11-2021 आदेश/ORDER PER : AMARJIT SINGH, ACCOUN…

The Principal Commissioner of Income Tax vs. M/S. Apollo Tyres Ltd

Appeal is allowed in part as indicated

ITA/44/2017HC Kerala22 Sept 2021

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE VIJU ABRAHAM

For Appellant: M/S. APOLLO TYRES LTDFor Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX
Section 143(3)Section 144CSection 144C(5)Section 35Section 43ASection 92C

…expenses met outside India? ITA No.44/2017 -25- 3.1 Whether the Hon'ble ITAT, in the facts and circumstances of the case as well in law, is correct in applying the decision of Gujarat High Court in CIT v Cadila Healthcare Ltd. Reported in 31 Taxmann.com 300 to the facts of the assessee's case, which are entirely distinguishable from the said decision? 3.2 Whether the Hon'ble ITAT, in the facts and circumstances of the case, is correct to hold that being an incentive provision, section 35(2AB) should be liberally interpreted and deduction allowed in view of Hon'ble Supreme Court…

Biological E Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Circle-1(2), Hyderabad

In the result, appeal of the assessee is allowed for statistical purposes in above terms

ITA 2256/HYD/2017[2014-15]Status: DisposedITAT Hyderabad09 Sept 2021AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahuassessment Year: 2014-15 Biological E Ltd., Vs. Dy. Commissioner Of Hyderabad. Income-Tax, Circle – 1(2), Pan – Aaacb 7873P Hyderabad. (Appellant) (Respondent) Assessee By: Shri V. Siva Kumar Revenue By: Shri Rohit Mujumdar Date Of Hearing: 10/05/2021 Date Of Pronouncement: 09/09/2021

For Appellant: Shri V. Siva KumarFor Respondent: Shri Rohit Mujumdar
Section 115JSection 142(1)Section 143(2)Section 143(3)Section 14ASection 35Section 35(2)(AB)

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”: HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment Year: 2014-15 Biological E Ltd., Vs. Dy. Commissioner of Hyderabad. Income-tax, Circle – 1(2), PAN – AAACB 7873P Hyderabad. (Appellant) (Respondent) Assessee by: Shri V. Siva Kumar Revenue by: Shri Rohit Mujumdar Date of hearing: 10/05/2021 Date of pronouncement: 09/09/2021 O R D E R PER L.P. SAHU, A.M.: This appeal filed by the Assessee is directed against CIT(A) - 1, Hyderabad’s order dated 24/08/2017 for…

M/S. Biocon Limited, Bengaluru vs. Commissioner of Income Tax, Ltu, Bengaluru

In the result, the appeal of the assessee is dismissed

ITA 1859/BANG/2018[2011-12]Status: DisposedITAT Bangalore19 Mar 2021AY 2011-12

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year : 2011-12

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri Pradeep Kumar, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 263Section 35

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER Assessment year : 2011-12 Biocon Limited, Vs. The Commissioner of 20th KM, Hosur Road, Income Tax, LTU, Electronics City, Bengaluru – 560 095. Bengaluru – 560 106. PAN: AAACB 7461R APPELLANT RESPONDENT Appellant by : Shri Padamchand Khincha, CA Respondent by : Shri Pradeep Kumar, CIT(DR)(ITAT), Bengaluru. Date of hearing : 24.02.2021 Date of Pronouncement : 19.03.2021 O R D E R Per Chandra Poojari, Accountant Member This appeal by the assessee is directed against…

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)

…vide order dated 28.02.2015 had held that expenses incurred on clinical trial, patent filing fees and foreign consultancy are eligible for weighted deduction u/s 35(2AB) of the Act. Also the Hon’ble Gujarat High Court in the case of CIT v. Cadila Healthcare (263 CTR 686) (Guj) has held that the taxpayer was eligible for weighted deduction of clinical trials conducted outside the facility because by its very nature, clinical trials cannot be ITA No. 4845/M/2017 & Ors 38 M/s USV Private Limited conducted inside the approved R&D facility. Furthermore, denial of deduction will result in diluting the benefit envisage…

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)

…vide order dated 28.02.2015 had held that expenses incurred on clinical trial, patent filing fees and foreign consultancy are eligible for weighted deduction u/s 35(2AB) of the Act. Also the Hon’ble Gujarat High Court in the case of CIT v. Cadila Healthcare (263 CTR 686) (Guj) has held that the taxpayer was eligible for weighted deduction of clinical trials conducted outside the facility because by its very nature, clinical trials cannot be ITA No. 4845/M/2017 & Ors 38 M/s USV Private Limited conducted inside the approved R&D facility. Furthermore, denial of deduction will result in diluting the benefit envisage…

The Asstt. Commissioner of Income Tax, Circle-4(1)(2), Ahmedabad vs. M/S. Troikaa Pharmaceuticlas Limited, Ahmedabad

Appeal is dismissed

ITA 1325/AHD/2017[2010-11]Status: DisposedITAT Ahmedabad04 Mar 2020AY 2010-11

Bench: Shri Rajpal Yadav & Shri T. S. Kapoorआयकर अपील सं./I.T.A. No. 1325/Ahd/2017 With Cross Objection No.31/Ahd/2018 ("नधा"रण वष" / Assessment Years : 2010-11)

For Appellant: Shah, A.RsFor Respondent: Shri Vinod Tanwani, Sr.D.R
Section 35

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘D’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 1325/Ahd/2017 WITH CROSS OBJECTION No.31/Ahd/2018 ("नधा"रण वष" / Assessment Years : 2010-11) A.C.I.T. M/s. Troikaa बनाम/ Circle-4(1)(2), Pharmaceuticals Ltd. Vs. Ahmedabad Commerce House, Opp. Rajvansh Apartment, Judges Bunglow Road, Ahmedabad-380015 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AABCD9176A (Appellant / Respondent) .. (Respondent / Cross Objector) राज"व क" ओर से/Revenue by : Shri Vinod…

Reliance Life Sciences P.Ltd, Navi Mumbai vs. DCIT RG 7(2), Mumbai

ITA 3883/MUM/2016[2010-11]Status: DisposedITAT Mumbai30 Sept 2019AY 2010-11

Bench: Shri C.N. Prasad, Hon'Ble & Shri N.K. Pradhan, Hon'Ble&

For Appellant: Shri Madhur AgarwalFor Respondent: Shri Manish Kumar Singh
Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI N.K. PRADHAN, HON'BLE ACCOUNTANT MEMBER & ITA.No. 3883/MUM/2016 (A.Y: 2010-11) M/s. Reliance Life Sciences Pvt. Ltd., v. Asst. CIT-7(2) DALSC, R-282, TTC Area of MIDC Aayakar Bhavan Thane Belapur Road M.K. Road Rabale, Navi Mumbai – 400 701 Mumbai-400 020 PAN: AABCR7594L (Appellant) (Respondent) Assessee by : Shri Madhur Agarwal Ms. Rikita Joshi Department by : Shri Manish Kumar Singh Date of Hearing : 27.09.2019 Date of Pronouncement : 30.09.2019 O R D E R PER C.N. PRASAD (JM) 1. These two ap…

Reliance Life Scinces P.Ltd, Navi Mumbai vs. Asst CIT RG 7(2), Mumbai

ITA 2301/MUM/2015[2009-10]Status: DisposedITAT Mumbai30 Sept 2019AY 2009-10

Bench: Shri C.N. Prasad, Hon'Ble & Shri N.K. Pradhan, Hon'Ble&

For Appellant: Shri Madhur AgarwalFor Respondent: Shri Manish Kumar Singh
Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI N.K. PRADHAN, HON'BLE ACCOUNTANT MEMBER & ITA.No. 3883/MUM/2016 (A.Y: 2010-11) M/s. Reliance Life Sciences Pvt. Ltd., v. Asst. CIT-7(2) DALSC, R-282, TTC Area of MIDC Aayakar Bhavan Thane Belapur Road M.K. Road Rabale, Navi Mumbai – 400 701 Mumbai-400 020 PAN: AABCR7594L (Appellant) (Respondent) Assessee by : Shri Madhur Agarwal Ms. Rikita Joshi Department by : Shri Manish Kumar Singh Date of Hearing : 27.09.2019 Date of Pronouncement : 30.09.2019 O R D E R PER C.N. PRASAD (JM) 1. These two ap…

Sun Pharmaceuticals Industries Ltd., Baroda vs. The ACIT, Central Circle-1, Baroda

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

ITA 1659/AHD/2015[2008-09]Status: DisposedITAT Ahmedabad20 Jun 2019AY 2008-09

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy1. आयकर अपील सं./Ita No.1659/Ahd/2015 2. आयकर अपील सं./Ita No.1689/Ahd/2015 ("नधा"रण वष"/Assessment Year : 2008-09 ) बनाम/ 1. Sun Pharmaceuticals 1. The Acit Industries Ltd. Cen.Cir-1 Vs. “Sparc” Tandalja Baroda – 20 2. The Acit 2. Sun Pharmaceu- Central Circle-1 Ticals Industries Baroda Ltd. Baroda. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aadcs 3124K (अपीलाथ"/Appellant) (""यथ" / Respondent) .. अपीलाथ" ओर से/ Appellant By : Shri S.N. Soparkar, Ar ""यथ" क" ओर से/Respondent By: Shri R.C. Panday, Cit-Dr सुनवाई क" तार"ख/ Date Of Hearing 28/03/2019 घोषणा क" तार"ख /Date Of Pronouncement 20/06/2019 आदेश / O R D E R Per Waseem Ahmed: The Captioned Cross-Appeals Have Been Filed At The Instance Of The Assessee & Revenue Against The Order Of The Commissioner Of Income Tax (Appeals)–2, Vadodara [Cit(A) In Short] Vide Appeal No.Cab/(A)- 2/387/2014-15 Dated 31/03/2015 Arising In The Assessment Order Passed Under S.143(3) R.W.S.147 Of The Income Tax Act, 1961(Hereinafter Referred To As "The Act") Dated 14/02/2014 Relevant To Assessment Year (Ay) 2008-09. Ita Nos.1659/Ahd/2015 (By Assessee) & Ita No.1689/Ahd/2015 (By Revenue) Sun Pharmaceuticals Industries Ltd. Vs. Acit Asst.Year - 2008-09 2

For Appellant: Shri S.N. Soparkar, ARFor Respondent: Shri R.C. Panday, CIT-DR
Section 143(3)Section 147Section 148Section 40A(2)(b)

…of Concept Pharmaceuticals Ltd. v. CIT[2011] 43 SOT 423 (Mum.) 5. "On the facts and in the circumstances of the case, the Ld. CIT (A) erred in law and on facts in relying upon the judgement of Hon'ble Gujarat High Court in the case of Cadila Health Care Ltd. 214 Taxmann 672 (Guj.), without appreciating that the phraseology used is 'on in-house research or development facility’ and not 'by in-house research and development facility' and, therefore, only the expenditure incurred on in-house research can be allowed under section 35(2AB) and not any expenditure incurred outside such facility and explanation to secti…

Wockhardt Ltd, Mumbai vs. ACIT Cen Cir 14, Mumbai

In the result, appeal is partly allowed for statistical purposes

ITA 1967/MUM/2011[2006-07]Status: DisposedITAT Mumbai12 Jun 2019AY 2006-07

Bench: Shri Saktijit Dey & Shri Rajesh Kumar

For Appellant: Shri Yogesh Thar a/wFor Respondent: Ms. Amrita Ranjan
Section 35Section 35(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER ITA no.1967/Mum./2011 (Assessment Year : 2006–07) Asstt. Commissioner of Income Tax ……………. Appellant Circle–10(1), Mumbai v/s Wockhardt Ltd. Wockhardt Tower Bandra Kurla Complex ……………. Respondent Bandra (E), Mumbai 400 051 PAN – AAACW2472M IT(TP)A no.1875/Mum./2011 (Assessment Year : 2006–07) Wockhardt Ltd. Wockhardt Tower Bandra Kurla Complex ……………. Appellant Bandra (E), Mumbai 400 051 PAN – AAACW2472M v/s Asstt. Commissioner of Income Tax ……………. Respondent Central Circle…

Deputy Commissioner of Income Tax-13(2)(2), Mumbai vs. Sharda Crop Chem Private Limited, Mumbai

The appeal of the revenue is dismissed

ITA 4798/MUM/2017[2013-14]Status: DisposedITAT Mumbai31 Oct 2018AY 2013-14

Bench: Shri G.S. Pannu & Shri Ravish Sood, Jm

For Appellant: Shri. Rajesh Kumar Mishra, D.RFor Respondent: Shri. Dhaval Shah, A.R
Section 143(2)Section 143(3)Section 14A

…2) Vs M/s Sharda Crop. Chem Pvt. Ltd. judiciously and dispassionately from the view-point of a reasonable and honest person in business without any bias of any kind......" 5.3.We find that in the cases of Panacea Biotech Ltd. (supra)and Cadila Healthcare Ltd (263 CTR 686) the Hon'ble Delhi High Court and the Hon'ble Gujarat High Court has clearly held that PRE had to be allowed as revenue expenditure. We are reproducing the relevant portion of judgment of Cadila Healthcare Ltd. and it reads as follow: "9. With respect to the expenditure incurred for production registration charges, we agree with the view of the T…

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

In the result, both the appeals of the Revenue are dismissed

ITA 934/PUN/2016[2012-13]Status: DisposedITAT Pune12 Oct 2018AY 2012-13

Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.549 & 550/Pun/2016 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Years : 2011-12 & 2012-13 वष"

For Appellant: Shri Rajshekhar S. AbhyankarFor Respondent: Shri Rajeev Kumar
Section 132Section 143(3)Section 14ASection 153ASection 35

…पुणे "यायपीठ "यायपीठ "यायपीठ “ए” पुणे "यायपीठ पुणे म"म"म"म" आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, पुणे अिधकरण पुणे पुणे पुणे पुणे IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE "ी "ी डी "ी "ी डी. क"णाकरा क"णाकरा क"णाकरा राव क"णाकरा लेखा सद"य सद"य सद"य सद"य डी डी राव राव , लेखा राव लेखा लेखा एवं "ी "ी "ी िवकास "ी िवकास अव"थी अव"थी अव"थी, "याियक अव"थी "याियक "याियक सद"य "याियक सद"य सद"य केकेकेके सम" सद"य सम" सम" सम" एवं एवं एवं िवकास िवकास BEFORE SHRI D.KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / ITA Nos.549 & 550/PUN/2016 अ…

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

In the result, both the appeals of the Revenue are dismissed

ITA 607/PUN/2016[2011-12]Status: DisposedITAT Pune12 Oct 2018AY 2011-12

Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.549 & 550/Pun/2016 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Years : 2011-12 & 2012-13 वष"

For Appellant: Shri Rajshekhar S. AbhyankarFor Respondent: Shri Rajeev Kumar
Section 132Section 143(3)Section 14ASection 153ASection 35

…पुणे "यायपीठ "यायपीठ "यायपीठ “ए” पुणे "यायपीठ पुणे म"म"म"म" आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, पुणे अिधकरण पुणे पुणे पुणे पुणे IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE "ी "ी डी "ी "ी डी. क"णाकरा क"णाकरा क"णाकरा राव क"णाकरा लेखा सद"य सद"य सद"य सद"य डी डी राव राव , लेखा राव लेखा लेखा एवं "ी "ी "ी िवकास "ी िवकास अव"थी अव"थी अव"थी, "याियक अव"थी "याियक "याियक सद"य "याियक सद"य सद"य केकेकेके सम" सद"य सम" सम" सम" एवं एवं एवं िवकास िवकास BEFORE SHRI D.KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / ITA Nos.549 & 550/PUN/2016 अ…

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

In the result, both the appeals of the Revenue are dismissed

ITA 550/PUN/2016[2012-13]Status: DisposedITAT Pune12 Oct 2018AY 2012-13

Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.549 & 550/Pun/2016 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Years : 2011-12 & 2012-13 वष"

For Appellant: Shri Rajshekhar S. AbhyankarFor Respondent: Shri Rajeev Kumar
Section 132Section 143(3)Section 14ASection 153ASection 35

…पुणे "यायपीठ "यायपीठ "यायपीठ “ए” पुणे "यायपीठ पुणे म"म"म"म" आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, पुणे अिधकरण पुणे पुणे पुणे पुणे IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE "ी "ी डी "ी "ी डी. क"णाकरा क"णाकरा क"णाकरा राव क"णाकरा लेखा सद"य सद"य सद"य सद"य डी डी राव राव , लेखा राव लेखा लेखा एवं "ी "ी "ी िवकास "ी िवकास अव"थी अव"थी अव"थी, "याियक अव"थी "याियक "याियक सद"य "याियक सद"य सद"य केकेकेके सम" सद"य सम" सम" सम" एवं एवं एवं िवकास िवकास BEFORE SHRI D.KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / ITA Nos.549 & 550/PUN/2016 अ…