Confederation of Indian Pharmaceutical Industry (SSI) v. CBDT

353 ITR 388High Court2013#4629 most cited

What is Confederation of Indian Pharmaceutical Industry (SSI) v. CBDT authority for?

Payments made to doctors in violation of Indian Medical Council regulations are considered opposed to public policy and are not deductible as business expenditure under section 37(1). Such payments are to be discouraged.

26

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2025.

Also referred to as

Confederation of Indian Pharmaceutical Industry v. CBDT · section 37(1) · prohibited by law · tax benefit · Indian Medical Council regulations · disallowance of expenses · public policy · doctors' payments · business expenditure

Also reported as

44 Taxmann.com 365

Sections most often in play

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

Issues it is cited on

related party transactionprohibited by lawtax benefitsection 37section 133section 37(1)section 13previous yearsection 143transfercompanyindia

Judgments citing Confederation of Indian Pharmaceutical Industry (SSI) v. CBDT

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)

…the Punjab & Haryana High Court in Commissioner of Income-Tax v. Kap Scan and Diagnostic Centre P. Ltd.(2012) 344 ITR 476 (P&H HC) and Himachal Pradesh High Court in Confederation of Indian Pharmaceutical Industry (SSI) v. Central Board of Direct Taxes (2013) 353 ITR 388 (HP HC), it distinguished/overruled a number of earlier judgments of the High Courts, which ran contra to the dictum of Apex Laboratories (supra). In Commissioner of Income-Tax v. Kap Scan and Diagnostic Centre P. Ltd.(supra), the hon’ble Punjab & Haryana High Court held payment of commission to doctors as against public policy and held thus: “18…

PR. COMMISSIONER OFLNCOME TAX -21 vs. M/S.REMFRY&SAGAR

ITA/199/2017HC Delhi31 Jan 2025

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 37

…n & Diagnostic Centre (P) Ltd., 2010 SCC OnLine P&H 12926 : (2012) 344 ITR 476] ) and the Himachal Pradesh High Court (Confederation [Confederation of Indian Pharmaceutical Industry (SSI) v. Central Board of Direct Taxes, 2012 SCC OnLine HP 8007 : (2013) 353 ITR 388] ) have correctly addressed the important public policy issue on the subject of allowance of benefit for supply of freebies. The impugned judgment's [Apex Laboratories (P) Ltd. v. CIT, 2019 SCC OnLine Mad 38980] reasoning is quoted as follows: (Apex Laboratories case [Apex Laboratories (P) Ltd. v. CIT, 2019 SCC OnLine Mad 38980] , SCC O…

PR. COMMISSIONER OFLNCOME TAX -21 vs. M/S.REMFRY&SAGAR

ITA-199/2017HC Delhi31 Jan 2025
Section 37

…n & Diagnostic Centre (P) Ltd., 2010 SCC OnLine P&H 12926 : (2012) 344 ITR 476] ) and the Himachal Pradesh High Court (Confederation [Confederation of Indian Pharmaceutical Industry (SSI) v. Central Board of Direct Taxes, 2012 SCC OnLine HP 8007 : (2013) 353 ITR 388] ) have correctly addressed the important public policy issue on the subject of allowance of benefit for supply of freebies. The impugned judgment's [Apex Laboratories (P) Ltd. v. CIT, 2019 SCC OnLine Mad 38980] reasoning is quoted as follows: (Apex Laboratories case [Apex Laboratories (P) Ltd. v. CIT, 2019 SCC OnLine Mad 38980] , SCC O…

MED-LINK DEVICES (P) LIMITED,MUMBAI vs. COMMISSIONER OF INCOME TAX 51, MUMBAI

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

ITA 3321/MUM/2023[2013-14]Status: DisposedITAT Mumbai01 Feb 2024AY 2013-14

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

For Appellant: Shri Upender KothiyalFor Respondent: Smt. Mahita Nair
Section 153Section 250Section 37(1)

…er said expenses mere allowed merely on the basis of assumptions and surmises. Reliance was placed on the decision of the Himachal Pradesh High Court in Confederation of Indian Pharmaceutical Industry v. CBDT, (2013) 258 CTR 332: (2013) 86 DTR (HP) 34: (2013) 353 ITR 388 (HP) and of the Gujarat High Court in CIT v. Ashok J. Patel, (2014) 43 taxmann.com 227 (Guj). It is submitted that the assessee had placed before the Assessing Officer, all the relevant details thereby discharging the initial onus. Thereafter, open to the Revenue to prove to the contrary. However, in the present case, it transpires that onus was…

PFIZER LTD,MUMBAI vs. DCIT - 14(2) (2), MUMBAI

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

ITA 2132/MUM/2018[2014-15]Status: DisposedITAT Mumbai22 Sept 2023AY 2014-15

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm M/S Pfizer Limited The Capital, 1802/1901, Acit-14(2)(2) Plot No.C-70, G-Block, 461, 4T H Floor, Aaykar Bhavan Bandra Kurla Complex, Vs. Mumbai-400 020 Bandra (East), Mumbai-400 051 (Appellant) (Respondent) Pan No. Aaacp3334M

For Appellant: Shri P.J. Pardiwala Sr. AdvocateFor Respondent: Shri Ajay Kumar Sharma, CIT
Section 32Section 35D

…of the case and in law, the learned CIT (A) order by misconstruing the decision of honourable ITA No.2108, 2132/Mum/2018 & CO 110/Mum/2019; A.Y. 2014-15 Himachal Pradesh High Court in case of Confederation of Indian pharmaceutical industry versus CBDT (2013) 353 ITR 388 ( H P) 4) whether on the facts and circumstances of the case and in law, the learned CIT (A) erred in allowing write-off of bad debts without granting AO an opportunity to consider fresh submissions made by assessee during appellate proceedings 04. Cross objection number 110/M/19 is filed by assessee raising following grounds of appeal:- “Disa…

ACIT - 14(2) (2), MUMBAI vs. PFIZER LTD, MUMBAI

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

ITA 2108/MUM/2018[2014-15]Status: DisposedITAT Mumbai22 Sept 2023AY 2014-15

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm M/S Pfizer Limited The Capital, 1802/1901, Acit-14(2)(2) Plot No.C-70, G-Block, 461, 4T H Floor, Aaykar Bhavan Bandra Kurla Complex, Vs. Mumbai-400 020 Bandra (East), Mumbai-400 051 (Appellant) (Respondent) Pan No. Aaacp3334M

For Appellant: Shri P.J. Pardiwala Sr. AdvocateFor Respondent: Shri Ajay Kumar Sharma, CIT
Section 32Section 35D

…of the case and in law, the learned CIT (A) order by misconstruing the decision of honourable ITA No.2108, 2132/Mum/2018 & CO 110/Mum/2019; A.Y. 2014-15 Himachal Pradesh High Court in case of Confederation of Indian pharmaceutical industry versus CBDT (2013) 353 ITR 388 ( H P) 4) whether on the facts and circumstances of the case and in law, the learned CIT (A) erred in allowing write-off of bad debts without granting AO an opportunity to consider fresh submissions made by assessee during appellate proceedings 04. Cross objection number 110/M/19 is filed by assessee raising following grounds of appeal:- “Disa…

M/S ASTRAZENECA PHARMA INDIA LIMITED ,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX LARGE TAX PAYERS UNIT (LTU) CIRCLE-1 , BANGALORE

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 3250/BANG/2018[2014-15]Status: DisposedITAT Bangalore15 Dec 2022AY 2014-15

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariit(Tp)A No.3250/Bang/2018 Assessment Year: 2014-15

For Appellant: Shri Nageswar Rao, A.RFor Respondent: Smt. Susan D. George, D.R
Section 143(3)Section 154Section 80G

…10.12.2009 towards freebies to doctors is disallowable ujs.37(1) of the I.T. Act. The validity of the CBDT Circular was upheld by the Himachal Pradesh High Court in Confederation of Indian Pharmaceutical Industry (SSI) v. CBDT [20141 44 taxmann.com 365/120131 353 ITR 388. The expenses incurred by the Pharma Companies in providing free air travel, stay and food in hotels, local car conveyance etc. for prescribing medicines of the assessee is akin to giving commission and certainly in contravention of the public policy. Courses are arranged by many technical bodies such as Institute of Chartered Accountants, engine…

VIVIMED LABS LIMITED,HYDERABAD vs. 500082 ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE2-(3), HYDERABAD

ITA 189/HYD/2021[2017-18]Status: DisposedITAT Hyderabad12 Apr 2022AY 2017-18

Bench: Shri S.S. Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Y.V.S.T. Sai – CIT DR
Section 143(3)

…0.12.2009 towards freebies to doctors is disallowable u/s.37(1) of the I.T. Act. The validity of the CBDT Circular was upheld by the Himachal Pradesh High Court in Confederation of Indian Pharmaceutical Industry (SSI) Vs. CBDT [2014] 44 taxmann.com 365/[2013] 353 ITR 388. The expenses incurred by the Pharma Companies in providing free air travel stay and food in hotels, focal car conveyance etc. for prescribing medicines of the assessee is akin to giving commission and certainty in contravention of the public policy. Courses are arranged by many technical bodies such as Institute of Chartered Accountants, enginee…

VIVIMED LABS LIMITED,HYDERABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX , HYDERABAD

ITA 188/HYD/2021[2016-17]Status: DisposedITAT Hyderabad12 Apr 2022AY 2016-17

Bench: Shri S.S. Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Y.V.S.T. Sai – CIT DR
Section 143(3)

…0.12.2009 towards freebies to doctors is disallowable u/s.37(1) of the I.T. Act. The validity of the CBDT Circular was upheld by the Himachal Pradesh High Court in Confederation of Indian Pharmaceutical Industry (SSI) Vs. CBDT [2014] 44 taxmann.com 365/[2013] 353 ITR 388. The expenses incurred by the Pharma Companies in providing free air travel stay and food in hotels, focal car conveyance etc. for prescribing medicines of the assessee is akin to giving commission and certainty in contravention of the public policy. Courses are arranged by many technical bodies such as Institute of Chartered Accountants, enginee…

VIVIMED LABS LIMITED,HYDERABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE2-(3), HYDERABAD

ITA 187/HYD/2021[2015-16]Status: DisposedITAT Hyderabad12 Apr 2022AY 2015-16

Bench: Shri S.S. Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Y.V.S.T. Sai – CIT DR
Section 143(3)

…0.12.2009 towards freebies to doctors is disallowable u/s.37(1) of the I.T. Act. The validity of the CBDT Circular was upheld by the Himachal Pradesh High Court in Confederation of Indian Pharmaceutical Industry (SSI) Vs. CBDT [2014] 44 taxmann.com 365/[2013] 353 ITR 388. The expenses incurred by the Pharma Companies in providing free air travel stay and food in hotels, focal car conveyance etc. for prescribing medicines of the assessee is akin to giving commission and certainty in contravention of the public policy. Courses are arranged by many technical bodies such as Institute of Chartered Accountants, enginee…

VIVIMED LABS LIMITED,HYDERABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX 2(3), HYDERABAD

ITA 186/HYD/2021[2014-15]Status: DisposedITAT Hyderabad12 Apr 2022AY 2014-15

Bench: Shri S.S. Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Y.V.S.T. Sai – CIT DR
Section 143(3)

…0.12.2009 towards freebies to doctors is disallowable u/s.37(1) of the I.T. Act. The validity of the CBDT Circular was upheld by the Himachal Pradesh High Court in Confederation of Indian Pharmaceutical Industry (SSI) Vs. CBDT [2014] 44 taxmann.com 365/[2013] 353 ITR 388. The expenses incurred by the Pharma Companies in providing free air travel stay and food in hotels, focal car conveyance etc. for prescribing medicines of the assessee is akin to giving commission and certainty in contravention of the public policy. Courses are arranged by many technical bodies such as Institute of Chartered Accountants, enginee…

M/S APEX LABORATORIES P. LTD. vs. THE DEPUTY COMMISSIONER OF INCOME TAX LARGE TAX PAYER UNIT II

The appeal is dismissed without order on costs

C.A. No.-001554-001554 - 2022Supreme Court22 Feb 2022

Bench: HON'BLE THE CHIEF JUSTICE

Section 142(1)Section 37(1)

…ich is prohibited by law shall not be deemed to have been incurred for the purpose of business or profession. The sum and substance of the circular is also the same. In case the assessing authorities are not properly understanding the circular 19 (2013) 353 ITR 388 (HP HC). 8 then the remedy lies for each individual assessee to file appeals under the Income-tax Act but the circular which is totally in line with section 37(1) cannot be said to be illegal. In fact paragraph 4 of the circular quoted hereinabove itself clarifies that the value of the freebies enjoyed by the medical practitioner i…

AJANTA PHARMA LTD.,,MUMBAI vs. DCIT,CC-7(2), MUMBAI, MUMBAI

The appeal of the assessee is allowed in terms of our aforesaid observations

ITA 4785/MUM/2019[2015-16]Status: DisposedITAT Mumbai25 May 2021AY 2015-16

Bench: Shri Rajesh Kumar () & Shri Ravish Sood () Ita No.4784 & 4785/Mum/2019 (Assessment Years: 2015-16 & 2016-17) M/S Ajanta Pharma Ltd. Dy. Commissioner Of 98, Ajanta House, Vs. Income-Tax-Central Circle 6(2),19Th Floor, Air India Govt. Industrial Area, Hindustan Naka, Building, Nariman Point, Charkop,Kandivli (West), Mumbai – 400 021. Mumbai – 400 067. Pan No. Aaaca5579P (Appellant) (Respondent)

For Appellant: Shri J.D. Mistri, Senior AdvocateFor Respondent: Shri Rajeev Harit, CIT D.R
Section 143(2)Section 37(1)

…sional conduct, etiquette and ethics) regulations 2002, and the CBDT Circular No. 5/2012, dated 01.08.2012, the ld. D.R relied on four judicial pronouncements, viz. Confederation of Indian Pharmaceutical Industry (SSI) Vs. Central Board of Direct taxes (2013) 353 ITR 388 (Himachal Pradesh); ACIT, Circle 6(3), Mumbai Vs. Liva Healthcare Ltd. (2016) 161 ITD 63 (Mum); J.K Panthaki & Co. Vs. ITO (2012) 344 ITR 329 (Kar); and CIT Vs. Gill & Co. (P). Ltd. (2001) 248 ITR 362 (Bom). It was submitted by the ld. D.R that as the expenditure incurred by the assessee towards distributing freebies to the medical practitioners…

AJANTA PHARMA LTD.,,MUMBAI vs. DCIT,CC-7(2), MUMBAI, MUMBAI

The appeal of the assessee is allowed in terms of our aforesaid observations

ITA 4784/MUM/2019[2016-17]Status: DisposedITAT Mumbai25 May 2021AY 2016-17

Bench: Shri Rajesh Kumar () & Shri Ravish Sood () Ita No.4784 & 4785/Mum/2019 (Assessment Years: 2015-16 & 2016-17) M/S Ajanta Pharma Ltd. Dy. Commissioner Of 98, Ajanta House, Vs. Income-Tax-Central Circle 6(2),19Th Floor, Air India Govt. Industrial Area, Hindustan Naka, Building, Nariman Point, Charkop,Kandivli (West), Mumbai – 400 021. Mumbai – 400 067. Pan No. Aaaca5579P (Appellant) (Respondent)

For Appellant: Shri J.D. Mistri, Senior AdvocateFor Respondent: Shri Rajeev Harit, CIT D.R
Section 143(2)Section 37(1)

…sional conduct, etiquette and ethics) regulations 2002, and the CBDT Circular No. 5/2012, dated 01.08.2012, the ld. D.R relied on four judicial pronouncements, viz. Confederation of Indian Pharmaceutical Industry (SSI) Vs. Central Board of Direct taxes (2013) 353 ITR 388 (Himachal Pradesh); ACIT, Circle 6(3), Mumbai Vs. Liva Healthcare Ltd. (2016) 161 ITD 63 (Mum); J.K Panthaki & Co. Vs. ITO (2012) 344 ITR 329 (Kar); and CIT Vs. Gill & Co. (P). Ltd. (2001) 248 ITR 362 (Bom). It was submitted by the ld. D.R that as the expenditure incurred by the assessee towards distributing freebies to the medical practitioners…

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

…duction to the pharmaceutical company in respect of such expenses will not be available. The Hon’ble Himachal Pradesh High Court also upheld the validity of the circular in the case of confederation of India pharmaceuticals Industry (SSI) Vs. CBDT reported in 353 ITR 388 wherein it was held as under: “Shri Vishal Mohan, Advocate, on behalf of the petitioner contends that the circular goes beyond the section itself. We are not in agreement with this submission. The explanation to Section 37(1) makes it clear that any expenditure incurred by an assessee for any purpose which is prohibited by law shall not be deeme…

M/S. SHINE PHARMACEUTICALS LIMITED,,VADODARA vs. DCIT, CIRCLE-(2)(1)(1), BARODA

In the result, the appeal of the assessee is dismissed

ITA 362/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad17 Oct 2019AY 2014-15

Bench: Shri Waseem Ahmed & Ms. Madhumita Roym/S. Shine Pharmaceuticals Ltd., Vs. Dy. Commissioner Of Income Tax, 308-310, Dwarkesh Complex, Circle – 2(1)(1), Sun Pharma Road, Atladara, Baroda. Vadodara – 390 020. [Pan No. Aaecs 2660 M] (Appellant) .. (Respondent)

For Appellant: Ms. Urvashi Sodhan, A.RFor Respondent: Shri Lalit P. Jain, Sr. D.R
Section 139(1)Section 143(3)Section 36(1)(va)Section 37Section 43B

…duction to the pharmaceutical company in respect of such expenses will not be available. The Hon’ble Himachal Pradesh High Court also upheld the validity of the circular in the case of confederation of India pharmaceuticals Industry (SSI) Vs. CBDT reported in 353 ITR 388 wherein it was held as under: “Shri Vishal Mohan, Advocate, on behalf of the petitioner contends that the circular goes beyond the section itself. We are not in agreement with this submission. The explanation to Section 37(1) makes it clear that any expenditure incurred by an assessee for any purpose which is prohibited by law shall not be deeme…

ARISTO PHARMACEUTICALS P. LTD,MUMBAI vs. DCIT CIRCLE 2(1)(1), MUMBAI

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

ITA 5807/MUM/2017[2013-14]Status: DisposedITAT Mumbai28 Jun 2019AY 2013-14

Bench: Shri Mahavir Singh() & Shri G Manjunatha () Aristo Pharmaceuticals P Ltd Vs Acit, Range-2(1)(1), Mumbai 3Rd Mercantile Chambers, Floor, 12, J.N. Heredia Marg Ballard Estate, Mumbai 400 001 Pan : Aaaca4495N Appellant Respondednt Dcit, Circle-2(1)(1), Mumbai Vs Aristo Pharmaceuticals P Ltd Mercantile Chambers, 3Rd Floor, 12, J.N. Heredia Marg Ballard Estate, Mumbai 400 001 Appellant Respondednt

Section 37(1)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI Before Shri Mahavir Singh(JUDICIAL MEMBER) AND Shri G Manjunatha (ACCOUNTANT MEMBER) Aristo Pharmaceuticals P Ltd vs ACIT, Range-2(1)(1), Mumbai 3rd Mercantile Chambers, floor, 12, J.N. Heredia Marg Ballard Estate, Mumbai 400 001 PAN : AAACA4495N APPELLANT RESPONDEDNT DCIT, Circle-2(1)(1), Mumbai vs Aristo Pharmaceuticals P Ltd Mercantile Chambers, 3rd floor, 12, J.N. Heredia Marg Ballard Estate, Mumbai 400 001 APPELLANT RESPONDEDNT Assessee by Shri Ajay Kumar Rastogi Revenue by Shri Anadi Varma & Shri Ajey Malik Date of hearing 07-06-2019 Date o…

M/S. SHINE PHARMACEUTICALS LTD.,,VADODARA vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1),, VADODARA

In the result, the appeal of the assessee is dismissed

ITA 637/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad01 Feb 2019AY 2013-14

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./Ita No. 637/Ahd/2017 ("नधा"रण वष"/Assessment Year : 2013-14) M/S.Shine Pharmaceuticals The Dcit बनाम/ Ltd. Circle(2)(1)(1) Vs. 308-310, Dwarkesh Complex Baroda Sun Pharma Road, Atladara, Vadodara-390 020 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaecs 2660 M .. (अपीलाथ"/Appellant) (""यथ" / Respondent) अपीलाथ" ओर से/ Appellant By : Ms.Urvashi Shodhan, Ar ""यथ" क" ओर से/Respondent By: Shri B.P. Srivastava, Sr.Dr

For Appellant: Ms.Urvashi Shodhan, ARFor Respondent: Shri B.P. Srivastava, Sr.DR
Section 36(1)(va)Section 37

…expenses will not be Shine Pharmaceuticals Ltd. vs. DCIT Asst.Year – 2013-14 available. The Hon’ble Himachal Pradesh High Court also upheld the validity of the circular in the case of confederation of India pharmaceuticals Industry (SSI) Vs. CBDT reported in 353 ITR 388 wherein it was held as under: “Shri Vishal Mohan, Advocate, on behalf of the petitioner contends that the circular goes beyond the section itself. We are not in agreement with this submission. The explanation to Section 37(1) makes it clear that any expenditure incurred by an assessee for any purpose which is prohibited by law shall not be deemed…

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1(1), BANGALORE vs. M/S HIMALAYA DRUG COMPANY , BANGALORE

In the result, the appeal by the revenue and the CO by the assessee are dismissed, while the appeal by the assessee is partly allowed

ITA 820/BANG/2017[2005-06]Status: DisposedITAT Bangalore25 Jan 2019AY 2005-06

Bench: Shri N.V. Vasudevan & Shri Jason P. Boazassessment Year : 2005-06

For Appellant: Shri P.C. Khincha, CAFor Respondent: Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P. BOAZ, ACCOUNTANT MEMBER Assessment year : 2005-06 The Assistant Commissioner of Vs. M/s. Himalaya Drug Company, Income Tax, Makali, Tumkur Road, Central Circle 1(1), Bangalore – 562 123. Bangalore. PAN: AADFT 3025B APPELLANT RESPONDENT & CO No.82/Bang/2017 [in ITA No.820/Bang/2017] Assessment year : 2005-06 M/s. Himalaya Drug Company, Vs. The Assistant Commissioner of Makali, Tumkur Road, Income Tax, Bangalore – 562 123. Central Circle 1(1), PAN: AADFT 3025B Bangalore. APPELLANT / CROSS OBJECT…

THE HIMALAYA DRUG COMPANY ,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX RANGE-6(1), BANGALORE

In the result, the appeal by the revenue and the CO by the assessee are dismissed, while the appeal by the assessee is partly allowed

ITA 802/BANG/2017[2005-06]Status: DisposedITAT Bangalore25 Jan 2019AY 2005-06

Bench: Shri N.V. Vasudevan & Shri Jason P. Boazassessment Year : 2005-06

For Appellant: Shri P.C. Khincha, CAFor Respondent: Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P. BOAZ, ACCOUNTANT MEMBER Assessment year : 2005-06 The Assistant Commissioner of Vs. M/s. Himalaya Drug Company, Income Tax, Makali, Tumkur Road, Central Circle 1(1), Bangalore – 562 123. Bangalore. PAN: AADFT 3025B APPELLANT RESPONDENT & CO No.82/Bang/2017 [in ITA No.820/Bang/2017] Assessment year : 2005-06 M/s. Himalaya Drug Company, Vs. The Assistant Commissioner of Makali, Tumkur Road, Income Tax, Bangalore – 562 123. Central Circle 1(1), PAN: AADFT 3025B Bangalore. APPELLANT / CROSS OBJECT…

Showing 1–20 of 26 · Page 1 of 2