CIT v. Kap Scan and Diagnostic Centre (P.) Ltd.

344 ITR 476High Court2012#1982 most cited

What is CIT v. Kap Scan and Diagnostic Centre (P.) Ltd. authority for?

Payment of commission to doctors for referring patients to diagnostic centers or providing gifts, freebies, or hospitality to medical practitioners by pharmaceutical companies is against public policy and cannot be allowed as a business expenditure under Section 37(1). Demanding such benefits is unethical on the part of doctors, and paying them is equally unethical on the part of companies.

58

judgments rely on this decision, according to BharatTax’s citation analysis of 366,459 Indian tax judgments — from 2016 to 2025.

Also referred to as

CIT v. Kap Scan and Diagnostic Centre · 344 ITR 476 · 25 Taxmann.com 92 · Section 37(1) · commission to doctors · freebies to doctors · gifts to doctors · medical referrals · diagnostic centre payments · pharmaceutical company expenses · expenditure against public policy · prohibited by law

Also reported as

25 Taxmann.com 92

Sections most often in play

Section 133(6)Section 142(1)Section 143(2)Section 143(3)Section 143(3A)Section 143(3B)Section 37(1)

Issues it is cited on

freebies to doctorssection 92f(v)r&d expendituresection 35(1)bright line testprohibited by lawamp expendituresection 33weighted deductionsection 35(2ab)explanation to section 37section 92f

Judgments citing CIT v. Kap Scan and Diagnostic Centre (P.) Ltd.

ACIT 2(1), Mumbai vs. Aristo Pharmaceuticals P. Ltd, Mumbai

ITA 6129/MUM/2014[2011-12]Status: DisposedITAT Mumbai26 Jul 2018AY 2011-12

Bench: Shri G.S.Pannu, Am & Shri Ravish Sood, Jm Ita No.5553/Mum/2014 M/S Aristo Pharmaceuticals Pvt. Ltd. Asst.Cit-2(1) 5Th Floor, Aayakar Bhavan, Mercantile Chambers, बिधम/ Mumbai- 400020 3Rd Floor, 12, J.N. Heredia Marg, Vs. Ballard Estate, Mumbai-400 001. स्थामी रेखा सं./ जीआइआय सं./ Pan No. Aaaca4495N (अऩीराथी /Appellant) (प्रत्मथी / Respondent) : Ita No.5167/Mum/2015 Dcit-2(1)(1), M/S Aristo Pharmaceuticals Pvt. Ltd. Room No. 561, Mercantile Chambers, बिधम/ 5Th Floor, Aayakar Bhavan, 3Rd Floor, 12, J.N. Heredia Marg, M.K. Road, Vs. Ballard Estate, Mumbai- 400020 Mumbai-400 001 स्थामी रेखा सं./ जीआइआय सं./ Pan No. Aaaca4495N (अऩीराथी /Appellant) (प्रत्मथी / Respondent) :

For Appellant: Shri Ajay Kumar Rastogi, A.RFor Respondent: Shri R.P. Meena &
Section 143(2)Section 143(3)Section 154Section 271(1)(c)Section 80I

…uttress his contention that the sales promotion expenses incurred by the assessee were not allowable as an expenditure, relied on the judgment of the Hon‟ble High Court of Punjab & Haryana in the case of CIT Vs. Kap Scan and Diagnostic Centre (P.) Ltd. (2012) 344 ITR 476 (P&H). The Ld. A.R further in support of his contention that the aforesaid expenses incurred by the assessee by way of distribution of “freebies” were not allowable in the backdrop of the CBDT Circular No. 5/2012, dated 01.08.2012 and the MCI guidelines, relied on certain judicial pronouncements viz. (i) DCIT, Circle-13(1), New Delhi Vs. Ochoa La…

Aristo Pharmaceuticals P.Ltd, Mumbai vs. DCIT RG 2(1), Mumbai

ITA 5553/MUM/2014[2011-12]Status: DisposedITAT Mumbai26 Jul 2018AY 2011-12

Bench: Shri G.S.Pannu, Am & Shri Ravish Sood, Jm Ita No.5553/Mum/2014 M/S Aristo Pharmaceuticals Pvt. Ltd. Asst.Cit-2(1) 5Th Floor, Aayakar Bhavan, Mercantile Chambers, बिधम/ Mumbai- 400020 3Rd Floor, 12, J.N. Heredia Marg, Vs. Ballard Estate, Mumbai-400 001. स्थामी रेखा सं./ जीआइआय सं./ Pan No. Aaaca4495N (अऩीराथी /Appellant) (प्रत्मथी / Respondent) : Ita No.5167/Mum/2015 Dcit-2(1)(1), M/S Aristo Pharmaceuticals Pvt. Ltd. Room No. 561, Mercantile Chambers, बिधम/ 5Th Floor, Aayakar Bhavan, 3Rd Floor, 12, J.N. Heredia Marg, M.K. Road, Vs. Ballard Estate, Mumbai- 400020 Mumbai-400 001 स्थामी रेखा सं./ जीआइआय सं./ Pan No. Aaaca4495N (अऩीराथी /Appellant) (प्रत्मथी / Respondent) :

For Appellant: Shri Ajay Kumar Rastogi, A.RFor Respondent: Shri R.P. Meena &
Section 143(2)Section 143(3)Section 154Section 271(1)(c)Section 80I

…uttress his contention that the sales promotion expenses incurred by the assessee were not allowable as an expenditure, relied on the judgment of the Hon‟ble High Court of Punjab & Haryana in the case of CIT Vs. Kap Scan and Diagnostic Centre (P.) Ltd. (2012) 344 ITR 476 (P&H). The Ld. A.R further in support of his contention that the aforesaid expenses incurred by the assessee by way of distribution of “freebies” were not allowable in the backdrop of the CBDT Circular No. 5/2012, dated 01.08.2012 and the MCI guidelines, relied on certain judicial pronouncements viz. (i) DCIT, Circle-13(1), New Delhi Vs. Ochoa La…

Aristo Pharmaceuticals P.Ltd, Mumbai vs. Addl CIT 2(1), Mumbai

ITA 6680/MUM/2012[2009-10]Status: DisposedITAT Mumbai26 Jul 2018AY 2009-10

Bench: Shri G.S.Pannu, Am & Shri Ravish Sood, Jm Ita No.5553/Mum/2014 M/S Aristo Pharmaceuticals Pvt. Ltd. Asst.Cit-2(1) 5Th Floor, Aayakar Bhavan, Mercantile Chambers, बिधम/ Mumbai- 400020 3Rd Floor, 12, J.N. Heredia Marg, Vs. Ballard Estate, Mumbai-400 001. स्थामी रेखा सं./ जीआइआय सं./ Pan No. Aaaca4495N (अऩीराथी /Appellant) (प्रत्मथी / Respondent) : Ita No.5167/Mum/2015 Dcit-2(1)(1), M/S Aristo Pharmaceuticals Pvt. Ltd. Room No. 561, Mercantile Chambers, बिधम/ 5Th Floor, Aayakar Bhavan, 3Rd Floor, 12, J.N. Heredia Marg, M.K. Road, Vs. Ballard Estate, Mumbai- 400020 Mumbai-400 001 स्थामी रेखा सं./ जीआइआय सं./ Pan No. Aaaca4495N (अऩीराथी /Appellant) (प्रत्मथी / Respondent) :

For Appellant: Shri Ajay Kumar Rastogi, A.RFor Respondent: Shri R.P. Meena &
Section 143(2)Section 143(3)Section 154Section 271(1)(c)Section 80I

…uttress his contention that the sales promotion expenses incurred by the assessee were not allowable as an expenditure, relied on the judgment of the Hon‟ble High Court of Punjab & Haryana in the case of CIT Vs. Kap Scan and Diagnostic Centre (P.) Ltd. (2012) 344 ITR 476 (P&H). The Ld. A.R further in support of his contention that the aforesaid expenses incurred by the assessee by way of distribution of “freebies” were not allowable in the backdrop of the CBDT Circular No. 5/2012, dated 01.08.2012 and the MCI guidelines, relied on certain judicial pronouncements viz. (i) DCIT, Circle-13(1), New Delhi Vs. Ochoa La…

DCIT 10(1)(1), Mumbai vs. India Medtronic P.Ltd, Mumbai

The appeal of the AO is dismissed

ITA 1800/MUM/2016[2011-12]Status: DisposedITAT Mumbai02 May 2018AY 2011-12
For Appellant: S/Shri Rajan Vora and Nikhil TiwariFor Respondent: Shri Jayant Kumar- DR
Section 115JSection 143(3)Section 254(1)

…after 10/12/09 were in violation of MCI guidelines,that same were not allowable.Finally, he made disallowance of Rs.6.02 crores. 5.1.The assessee filed objections before the DRP and referred to Circular No.05 of 2012 and case of KAP Scan and Diagnostic Centre(344 ITR 476).After considering the available material,it held that expenditure of Rs.5.93 crores was related to education grants to medical association for organising conference and seminars(Rs.2.69 crores),printing and equipment hire charges (Rs. 16. 59lakhs)accomodation expenses(Rs.1crores),expenses incurred for organizing medical-education meeting(Rs.1.75…

India Medtronic P.Ltd, Mumbai vs. DCIT 10(1)(1), Mumbai

The appeal of the AO is dismissed

ITA 1246/MUM/2016[2011-12]Status: DisposedITAT Mumbai02 May 2018AY 2011-12
For Appellant: S/Shri Rajan Vora and Nikhil TiwariFor Respondent: Shri Jayant Kumar- DR
Section 115JSection 143(3)Section 254(1)

…after 10/12/09 were in violation of MCI guidelines,that same were not allowable.Finally, he made disallowance of Rs.6.02 crores. 5.1.The assessee filed objections before the DRP and referred to Circular No.05 of 2012 and case of KAP Scan and Diagnostic Centre(344 ITR 476).After considering the available material,it held that expenditure of Rs.5.93 crores was related to education grants to medical association for organising conference and seminars(Rs.2.69 crores),printing and equipment hire charges (Rs. 16. 59lakhs)accomodation expenses(Rs.1crores),expenses incurred for organizing medical-education meeting(Rs.1.75…

Icpa Health Products Ltd, Mumbai vs. Deputy Commissioner of Income Tax, Circle 10(1)(1), Mumbai

In the result the appeal of the assessee is partly allowed

ITA 6244/MUM/2017[2012-13]Status: DisposedITAT Mumbai20 Apr 2018AY 2012-13

Bench: Shri B.R. Baskaran & Shri Pawan Singhita No.6245/Mum/2017 (Assessment Year- 2013-14) Icpa Health Products Ltd., Deputy Commissioner Of Off. 216-219,Adarsh Income Tax, Circle-10(1)(1), Industrial Estate, Sahar Mumbai, Road, Chakala, Andheri(E), Vs. Room No. 702, C-10, Mumbai-400099 Praytaksha Kar Bhavan, Pan: Aaac13042F Bkc, Mumbai-400051 (Appellant) ( Respondent) Assessee By : Sh. Yogesh Thar Ar Revenue By : Sh. V. Justine Sr Dr Date Of Hearing : 07.03.2018 Date Of Pronouncement : 20.04.2018 Order Under Section 254(1) Of Income Tax Act Per Pawan Singh: 1. These Two Appeals By Assessee Under Section 253 Of Income Tax Act Are Directed Against The Separate Order Of Commissioner (Appeals)-17

For Appellant: Sh. Yogesh Thar ARFor Respondent: Sh. V. Justine Sr DR
Section 143(3)Section 253Section 254(1)Section 37Section 37(1)

…ITA No.6244,6245/M/2017, IPCA Health Product Ltd IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH “I”, MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER ITA No.6245/Mum/2017 (Assessment Year- 2013-14) ICPA Health Products Ltd., Deputy Commissioner of Off. 216-219,Adarsh Income tax, Circle-10(1)(1), Industrial Estate, Sahar Mumbai, Road, Chakala, Andheri(E), Vs. Room No. 702, C-10, Mumbai-400099 Praytaksha Kar Bhavan, PAN: AAAC13042F BKC, Mumbai-400051 (Appellant) ( Respondent) Assessee by : Sh. Yogesh Thar AR Revenue by : Sh. V. Justine Sr DR Date of hearing : 07.03.2018…

Synthes Medical P.Ltd, Mumbai vs. ACIT Ltu-1, Mumbai

The appeal of the Revenue is dismissed

ITA 1784/MUM/2016[2011-12]Status: DisposedITAT Mumbai13 Apr 2018AY 2011-12
For Appellant: S/Shri M.P. Lohia/Pranay GandhiFor Respondent: S/Shri V. Jenardhanan /V.Jayant Kumar-CIT-DR
Section 143(3)Section 254(1)

…after 10/12/09 were in violation of MCI guidelines,that same were not allowable.Finally, he made disallowance of Rs.6.02 crores. 5.1.The assessee filed objections before the DRP and referred to Circular No.05 of 2012 and case of KAP Scan and Diagnostic Centre(344 ITR 476).After considering the available material,it held that expenditure of Rs.5.93 crores was related to education grants to medical association for organising conference and seminars(Rs.2.69 crores),printing and equipment hire charges (Rs. 16. 59lakhs)accomodation expenses(Rs.1crores),expenses incurred for organizing medical-education meeting(Rs.1.75…

Bayer Pharmaceuticals Pvt. Ltd., Thane vs. DCIT Range 4(1), Mumbai

ITA 2880/MUM/2016[2010-11]Status: DisposedITAT Mumbai06 Apr 2018AY 2010-11
For Appellant: Shri Jigar SaiyaFor Respondent: Shri Rajat Mittal-DR
Section 143(3)Section 37(1)Section 37(2)Section 7

…आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, मुंबई अिधकरण मुंबई मुंबई “सी मुंबई सी सी” खंडपीठ सी खंडपीठ खंडपीठ मेमेमेमे खंडपीठ Income-tax Appellate Tribunal -“C”Bench Mumbai सव"ी राजे"",लेखा सद"य एवं अमरजीत "सह, "याियक सद"य Before S/Sh.Rajendra,Accountant Member and Amarjit Singh,Judicial Member आयकर अपील सं./I.T.A./2880/Mum/2016,िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2010-11 िनधा"रण िनधा"रण वष" वष" M/s. Bayer Pharmaceuticals Private DCIT – Range-4(1) Limited,Bayer House, Central Avenue, Aayakar Bhavan, M.K. Road Vs. Hiranandani Estate, Thane-400 607 Mumbai-400 020. PAN:AABCB 3852 F…

India Medtronic Private Limited, Mumbai vs. DCIT, 10(1)(1), Mumbai

ITA 1600/MUM/2015[2010-11]Status: DisposedITAT Mumbai17 Jan 2018AY 2010-11
For Appellant: S/Shri Jehangir Mistry, Hiren ChandeFor Respondent: Shri Jayant Kumar- DR
Section 115JSection 143(3)Section 254(1)

…after 10/12/09 were in violation of MCI guidelines,that same were not allowable.Finally, he made disallowance of Rs.6.02 crores. 5.1.The assessee filed objections before the DRP and referred to Circular No.05 of 2012 and case of KAP Scan and Diagnostic Centre(344 ITR 476).After considering the available material,it 1600/M/15- India Medtronic Pvt.Ltd. held that expenditure of Rs.5.93 crores was related to education grants to medical association for organising conference and seminars(Rs.2.69 crores),printing and equipment hire charges (Rs. 16. 59lakhs)accomodation expenses(Rs.1crores),expenses incurred for organiz…

Mitoch Pharma P. Ltd, Mumbai vs. Idcit RG 10(3), Mumbai

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

ITA 6986/MUM/2014[2010-11]Status: DisposedITAT Mumbai12 Jan 2018AY 2010-11

Bench: Shri D.T. Garasia & Shri G. Manjunathaassessment Year: 2010-11 M/S. Mitoch Pharma Pvt. Income Tax Officer Ltd., 9(2)(3), C-330, Antophill Aayakar Bhavan, Warehousing Co. Ltd., Vs. Mumbai Vidyalankar College Road, Wadala East, Mumbai - 37 Pan: Aaacm3981F (Appellant) (Respondent)

For Appellant: Dr. K. Shivaram, Sr. A.RFor Respondent: Shri T.A. Khan, D.R
Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “B”, MUMBAI BEFORE SHRI D.T. GARASIA, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER Assessment Year: 2010-11 M/s. Mitoch Pharma Pvt. Income Tax Officer Ltd., 9(2)(3), C-330, Antophill Aayakar Bhavan, Warehousing Co. Ltd., Vs. Mumbai Vidyalankar College Road, Wadala East, Mumbai - 37 PAN: AAACM3981F (Appellant) (Respondent) Present for: Assessee by : Dr. K. Shivaram, Sr. A.R. Shri Rahul K. Hakani, A.R. Revenue by : Shri T.A. Khan, D.R. Date of Hearing : 04.12.2017 Date of Pronouncement : 12.01.2018 O R D E R Per D.T. GARASIA, Judicial Member: The p…

Dd Pharmaceutical Pvt. Ltd., Jaipur vs. ACIT, Jaipur

In the result, the appeal of the assessee is allowed

ITA 772/JPR/2014[2010-11]Status: DisposedITAT Jaipur11 Dec 2017AY 2010-11
For Appellant: Shri Mahendra Gargieya (C.A.)For Respondent: Shri P.P. Meena (J.CIT)
Section 37(1)

…e. 8. However, counsel for the respondent Mr. Jain contended that action of the respondent unethical and in view of the decision of Punjab & Haryana High Court in case of Commissioner of income Tax vs. Kap Scan and Diagnostic Centre P. Ltd. reported in (2012) 344 ITR 476 and also the decision of Supreme Court in case of M/s Maddi Venkataraman and CO. (P) Ltd. vs. Commissioner of Income Tax reported in (1998 299 ITR 534 wherein para 24 and 25 it has been had as under:- 24. In the instant case the assessee had indulged in transactions in violation of the provisions of Foreign Exchange ( Regulation) Act. The assesse…

M/S. Seamark Bio Organic Pvt. Ltd., Bhubaneswar vs. ACIT, Circle-1(1), Cuttack

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

ITA 252/CTK/2016[2012-13]Status: DisposedITAT Cuttack25 Apr 2017AY 2012-13

Bench: S/Shri N.S Saini & Kuldip Singh

For Appellant: Shri P.K.MishraFor Respondent: Shri A.Tigga, DR
Section 37Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE S/SHRI N.S SAINI, ACCOUNTANT MEMBER AND KULDIP SINGH JUDICIAL MEMBER ITA No.252 /CTK/2016 Assessment Year : 2012-13 Vs. ACIT, Circle 1(1), Cuttack M/s Seamark Bio Organic Pvt Ltd., At: Marutivilla, Patia, Plot No.12/D, Bhubaneswar. PAN/GIR No. AAHCS 9573 L (Appellant) .. ( Respondent) Assessee by : Shri P.K.Mishra Revenue by : Shri A.Tigga, DR Date of Hearing : 25/04/ 2017 Date of Pronouncement : 28 /04/ 2017 O R D E R Per N.S.Saini, AM This is an appeal filed by the assessee against the order of CIT(A)- Cuttack, dated 31.3.2016 for the a…

DCIT 8(2), Mumbai vs. Phl Pharma P.Ltd, Mumbai

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

ITA 4605/MUM/2014[2010-11]Status: DisposedITAT Mumbai12 Jan 2017AY 2010-11

Bench: S/Shri Amit Shukla, Jm & Manoj Kumar Aggarwal, Am Assessment Year: 2010-11

For Appellant: Shri M DayasagarFor Respondent: S/Shri J.D. Mistry &Nimesh Jain
Section 143(3)Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “C”, MUMBAI Before S/Shri Amit Shukla, JM & Manoj Kumar Aggarwal, AM Assessment Year: 2010-11 The Dy. CIT 8(2) PHL Pharma P Ltd. Mumbai 305 Sejal CHS Ltd. Vs. New Link Road, Mumbai- 400 058 PAN AACCN5346B (Appellant) (Respondent) Appellant By : Shri M Dayasagar Respondent By :S/Shri J.D. Mistry &Nimesh Jain Date of Hearing :28.09.2016 Date of Pronouncement :12.01.2017 O R D E R Per Amit Shukla, Judicial Member The aforesaid appeal has been filed by the Revenue against impugned order dated 21.04.2014, passed by Ld. CIT(Appeals)-17, Mumbai for the quant…

M/S Ilc Industries Ltd., Hospet vs. DCIT, Bangalore

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

ITA 1009/BANG/2015[2007-08]Status: DisposedITAT Bangalore20 Sept 2016AY 2007-08

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Zain Ahmed Khan, CAFor Respondent: Shri Sanjay Kumar, CIT(DR)
Section 143(3)Section 263Section 40aSection 80Section 80H

…to 771/2014 & 1008- & 1009/Bang/2015 Page 65 of 72 35.2 The Hon’ble Punjab & Haryana High Court had an occasion to deal with the provisions of Explanation to sub-section (1) of section 37 of the Act in the case of CIT vs. Kap Scan & Daignostic Centre P.Ltd. (344 ITR 476) wherein, after referring to the provisions of Indian Medical Council (Professional Conduct, Etiquette and Ethics) Regulation, 2002, held that commission paid to Doctors for referring the business to a Diagnostic Centre was held to be not allowable as both parties were privies to a wrong. It was held that payment of commission to doctors for refe…

M/S Ilc Industries Ltd., Hospet vs. DCIT, Bangalore

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

ITA 1008/BANG/2015[2004-05]Status: DisposedITAT Bangalore20 Sept 2016AY 2004-05

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Zain Ahmed Khan, CAFor Respondent: Shri Sanjay Kumar, CIT(DR)
Section 143(3)Section 263Section 40aSection 80Section 80H

…to 771/2014 & 1008- & 1009/Bang/2015 Page 65 of 72 35.2 The Hon’ble Punjab & Haryana High Court had an occasion to deal with the provisions of Explanation to sub-section (1) of section 37 of the Act in the case of CIT vs. Kap Scan & Daignostic Centre P.Ltd. (344 ITR 476) wherein, after referring to the provisions of Indian Medical Council (Professional Conduct, Etiquette and Ethics) Regulation, 2002, held that commission paid to Doctors for referring the business to a Diagnostic Centre was held to be not allowable as both parties were privies to a wrong. It was held that payment of commission to doctors for refe…

M/S Ilc Industries Ltd., Hospet vs. DCIT, Bangalore

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

ITA 767/BANG/2014[2007-08]Status: DisposedITAT Bangalore20 Sept 2016AY 2007-08

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Zain Ahmed Khan, CAFor Respondent: Shri Sanjay Kumar, CIT(DR)
Section 143(3)Section 263Section 40aSection 80Section 80H

…to 771/2014 & 1008- & 1009/Bang/2015 Page 65 of 72 35.2 The Hon’ble Punjab & Haryana High Court had an occasion to deal with the provisions of Explanation to sub-section (1) of section 37 of the Act in the case of CIT vs. Kap Scan & Daignostic Centre P.Ltd. (344 ITR 476) wherein, after referring to the provisions of Indian Medical Council (Professional Conduct, Etiquette and Ethics) Regulation, 2002, held that commission paid to Doctors for referring the business to a Diagnostic Centre was held to be not allowable as both parties were privies to a wrong. It was held that payment of commission to doctors for refe…

Liva Healthcare Ltd, Mumbai vs. Asst CIT Cir 6(3), Mumbai

In the result, appeals filed by the assessee in ITA No

ITA 945/MUM/2013[2009-10]Status: DisposedITAT Mumbai12 Sept 2016AY 2009-10

Bench: Shri Mahavir Singh & Shri Ramit Kocharआयकर अपील सं./I.T.A. No. 904/Mum/2013 ("नधा"रण वष" / Assessment Year : 2009-10) The Assistant Commissioner Liva Healthcare Limited बनाम/ Of Income Tax, Circle 6(3), Shivsagar Estate, V. Room No. 522, 5 Th Floor, ‘A’ Block, Aayakar Bhavan, M K Road, Dr. Annie Basant Road Mumbai-400020 Worli, Mumbai-400 018 "थायी लेखा सं./Pan : Aaafw0040N (अपीलाथ" /Appellant) .. (""यथ" / Respondent)

For Respondent: Shri B.V.Jhaveri
Section 143(3)Section 37

…आयकर अपील"य अ"धकरण “A” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 904/Mum/2013 ("नधा"रण वष" / Assessment Year : 2009-10) The Assistant Commissioner Liva Healthcare Limited बनाम/ of Income Tax, Circle 6(3), Shivsagar Estate, v. Room No. 522, 5 th Floor, ‘A’ Block, Aayakar Bhavan, M K Road, Dr. Annie Basant Road Mumbai-400020 Worli, Mumbai-400 018 "थायी लेखा सं./PAN : AAAFW0040N (अपीलाथ" /Appellant) .. (""यथ" / Respondent) आयकर अपील सं./I.T.A. No. 945/Mum/2013 ("नधा"रण वष" /…

ACIT Cir 6(3), Mumbai vs. Liva Healthcare Ltd, Mumbai

In the result, appeals filed by the assessee in ITA No

ITA 904/MUM/2013[2009-10]Status: DisposedITAT Mumbai12 Sept 2016AY 2009-10

Bench: Shri Mahavir Singh & Shri Ramit Kocharआयकर अपील सं./I.T.A. No. 904/Mum/2013 ("नधा"रण वष" / Assessment Year : 2009-10) The Assistant Commissioner Liva Healthcare Limited बनाम/ Of Income Tax, Circle 6(3), Shivsagar Estate, V. Room No. 522, 5 Th Floor, ‘A’ Block, Aayakar Bhavan, M K Road, Dr. Annie Basant Road Mumbai-400020 Worli, Mumbai-400 018 "थायी लेखा सं./Pan : Aaafw0040N (अपीलाथ" /Appellant) .. (""यथ" / Respondent)

For Respondent: Shri B.V.Jhaveri
Section 143(3)Section 37

…आयकर अपील"य अ"धकरण “A” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 904/Mum/2013 ("नधा"रण वष" / Assessment Year : 2009-10) The Assistant Commissioner Liva Healthcare Limited बनाम/ of Income Tax, Circle 6(3), Shivsagar Estate, v. Room No. 522, 5 th Floor, ‘A’ Block, Aayakar Bhavan, M K Road, Dr. Annie Basant Road Mumbai-400020 Worli, Mumbai-400 018 "थायी लेखा सं./PAN : AAAFW0040N (अपीलाथ" /Appellant) .. (""यथ" / Respondent) आयकर अपील सं./I.T.A. No. 945/Mum/2013 ("नधा"रण वष" /…