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.

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

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

ITA 549/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…

DCIT, Central Circle-1(2), Hyderabad vs. Aurobindo Pharma Limited., Hyd, Hyderabad

In the result, both Revenue’s appeals are dismissed

ITA 1605/HYD/2016[2012-13]Status: DisposedITAT Hyderabad20 Jul 2018AY 2012-13

Bench: Shri B. Ramakotaiah & Shri Challa Nagendra Prasad

For Appellant: Shri C.P. RamaswamiFor Respondent: Smt. Alka Rajvanshi Jain
Section 32Section 35

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI B. RAMAKOTAIAH, ACCOUNTANT MEMBER AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER I.T.A. No. 1604 & 1605/HYD/2016 (A.Ys. 2011-12 & 2012-13) DCIT, Aurobindo Pharma Vs Central Circle-1(2), Limited, Hyderabad. Hyderabad. [PAN: AABCA 7366 H] (Appellant) (Respondent) For Assessee : Shri C.P. Ramaswami For Revenue : Smt. Alka Rajvanshi Jain, CIT - DR Date of Hearing : 19.07.2018 Date of Pronouncement : 20.07.2018 O R D E R PER B. RAMAKOTAIAH, AM These are Revenue appeals against the common of Ld. CIT(A)-11, Hyderabad, dated 24.08.2016.…

DCIT, Central Circle-1(2), Hyderabad vs. Aurobindo Pharma Limited., Hyd, Hyderabad

In the result, both Revenue’s appeals are dismissed

ITA 1604/HYD/2016[2011-12]Status: DisposedITAT Hyderabad20 Jul 2018AY 2011-12

Bench: Shri B. Ramakotaiah & Shri Challa Nagendra Prasad

For Appellant: Shri C.P. RamaswamiFor Respondent: Smt. Alka Rajvanshi Jain
Section 32Section 35

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI B. RAMAKOTAIAH, ACCOUNTANT MEMBER AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER I.T.A. No. 1604 & 1605/HYD/2016 (A.Ys. 2011-12 & 2012-13) DCIT, Aurobindo Pharma Vs Central Circle-1(2), Limited, Hyderabad. Hyderabad. [PAN: AABCA 7366 H] (Appellant) (Respondent) For Assessee : Shri C.P. Ramaswami For Revenue : Smt. Alka Rajvanshi Jain, CIT - DR Date of Hearing : 19.07.2018 Date of Pronouncement : 20.07.2018 O R D E R PER B. RAMAKOTAIAH, AM These are Revenue appeals against the common of Ld. CIT(A)-11, Hyderabad, dated 24.08.2016.…

DCIT 13(2)(2), Mumbai vs. Sharda Worldwide Exports P. Ltd, Mumbai

ITA 3804/MUM/2016[2011-12]Status: DisposedITAT Mumbai16 Mar 2018AY 2011-12
For Appellant: S/Shri Kunal Beswal/Anuj KishnadwalaFor Respondent: Ms. S. Padmaja -DR
Section 254(1)

…आयकर अपीलीय अिधकरण, , , , मुंबई आयकर अपीलीय अिधकरण मुंबई “एफ एफ” ” ” ” खंडपीठ खंडपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण मुंबई मुंबई एफ एफ खंडपीठ खंडपीठ Income-tax Appellate Tribunal “F”Bench Mumbai एवं रिवश सूद रिवश सूद रिवश सूद, "याियक रिवश सूद सव"ी सव"ी राजे"" राजे"", लेखा लेखा सद"य सद"य एवं "याियक सद"य सद"य सव"ी सव"ी राजे"" राजे"" लेखा लेखा सद"य सद"य एवं एवं "याियक "याियक सद"य सद"य Before S/Sh. Rajendra,Accountant Member & Ravish Sood, Judicial Member आयकर अपील अपील संसंसंसं./I.T.A./3804/Mum/2016, िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2011-12 आयकर आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" आयकर अपील…

ACIT 10(1), Mumbai vs. Wockhardt Ltd, Mumbai

ITA 4156/MUM/2012[2007-08]Status: DisposedITAT Mumbai05 Jan 2018AY 2007-08
For Appellant: Shri Yogesh A. TharFor Respondent: Shri Jayant Kumar -DR
Section 143(3)Section 154Section 254(1)

…आयकर अपीलीय आयकर अपीलीय अिधकरण अिधकरण, मुंबई मुंबई “ केकेकेके” खंडपीठ खंडपीठ आयकर आयकर अपीलीय अपीलीय अिधकरण अिधकरण मुंबई मुंबई खंडपीठ खंडपीठ Income-tax Appellate Tribunal -“K”Bench Mumbai सव"ी सव"ी सव"ी राजे"" सव"ी राजे"" राजे"",लेखा राजे"" लेखा लेखा सद"य लेखा सद"य सद"य एवं सद"य एवं एवं, राम एवं राम राम लाल राम लाल लाल नेगी लाल नेगी नेगी, "याियक नेगी "याियक "याियक सद"य "याियक सद"य सद"य सद"य Before S/Shri Rajendra,Accountant Member and Ram Lal Negi,Judicial Member आयकर अपील अपील संसंसंसं./I.T.A./4156/Mum/2012,िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2007-08 आयकर आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" आयकर…