Which sections of the Income Tax Act does Confederation of Indian Pharmaceutical Industry (SSI) v. CBDT come up under?

It is most often cited in judgments turning on Section 37(1), Section 133(6), Section 133A, Section 142(1), Section 143(2), Section 143(3).

Confederation of Indian Pharmaceutical Industry (SSI) v. CBDT

Q: How many judgments cite Confederation of Indian Pharmaceutical Industry (SSI) v. CBDT?

26 judgments on BharatTax cite Confederation of Indian Pharmaceutical Industry (SSI) v. CBDT (353 ITR 388), spanning 2018 to 2025.

353 ITR 388High Court2013#4563 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.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 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 133A Section 142(1)Section 143(2)Section 143(3)Section 143(3A)Section 143(3B)

Issues it is cited on

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

ACIT, New Delhi vs. M/S. Life Star Pharma Pvt. Ltd., New Delhi

Appeal is dismissed

ITA 5012/DEL/2016[2012-13]Status: DisposedITAT Delhi10 Dec 2018AY 2012-13

Bench: Smt Diva Singh & Shri Prashant Maharishithe Acit, Circle 15 (2), Vs Life Star Pharma Pvt.Ltd., C.R. Building, 208, Okhla Industrial Estate, New Delhi. Phase-3, New Delhi. Pan No : Aabcl3646F Department By Smt. Naina Soin Kabil, Sr.Dr Assessee By Shri Sumit Goel, Cit(A) & Shri J.P.Sharma,Ca Date Of Hearing 13.09.2018 Date Of Pronouncement 10.12.2018 O R D E R Per Diva Singh : The Present Appeal Has Been Filed By The Revenue Assailing The Correctness Of The Order Dated 29.07.2016 Of Cit(A)-5, Delhi Pertaining To 2012-13 Assessment Year On The Following Grounds : "1. Whether, On The Fact & In The Circumstances Of The Case & In Law , Id. Cit (A) Was Right In Holding That The Commission Paid By The Assessee To The Doctors Was Allowable As It Was In Keeping With A Trade Practice & Thus Ignoring The Fact That It Was An Illegal Payment Not Allowable As Per The Explanation To Section 37(1) Of The Act.?" 2. Whether On The Fact & In The Circumstances Of The Case & In Law, The Ld. Cit(A) Erred In Deleting The Addition Of Rs. 69,07,000/- Made On Account Of Expenses Incurred On Doctors ? 3 That The Grounds Of Appeal Are Without Prejudice To Each Other. 4 That The Appellant Craves Leave To Add, Alter, Amend Or Forego Any Ground(S) Of The Appeal Raised Above At The Time Of The Hearing. 2. The Relevant Facts Of The Case Are That The Assessee Company Engaged In The Business Of Marketing Pharmaceutical Products (Medicines) Through A Nationwide Network Of C&F Agents In The Course Of The Assessment Proceedings Was Required To Justify The Business Promotion Expenses Of Rs. 69,07,000/-. The Cbdt Circular No. 5 Of 2012 Was Referred To On The Basis

Section 37Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘D’ NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER The ACIT, Circle 15 (2), Vs Life Star Pharma Pvt.Ltd., C.R. Building, 208, Okhla Industrial Estate, New Delhi. Phase-3, New Delhi. PAN No : AABCL3646F Department by Smt. Naina Soin Kabil, Sr.DR Assessee by Shri Sumit Goel, CIT(A) & Shri J.P.Sharma,CA Date of Hearing 13.09.2018 Date of Pronouncement 10.12.2018 O R D E R PER DIVA SINGH : The present appeal has been filed by the Revenue assailing the correctness of the order dated 29.07.2016 of CIT(A)-5, Delhi pertai…

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…

Citadel Fine Pharmaceuticals Private Limited, Chennai vs. ACIT Company Circle I(3), Chennai

In the result, the appeal of the assessee in ITA No

ITA 2028/CHNY/2017[2006-07]Status: DisposedITAT Chennai08 Feb 2018AY 2006-07

Bench: Hon’Ble Shri Nrs Ganesan, Jm & Hon’Ble Shri M.Balaganesh, Am ] I.T.A Nos. 2027 & 2028/Chny/2017 Assessment Year : 2005-06 & 2006-07 Citadel Fine Pharmaceuticals(P) Ltd. -Vs- Acit, Circle-I(3), Chennai [Pan: Aaacc1356 N] (Appellant) (Respondent)

For Appellant: Shri S. Sundararaman, CAFor Respondent: Shri ARV Sreenivasan, JCIT

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : CHENNAI [Before Hon’ble Shri NRS Ganesan, JM & Hon’ble Shri M.Balaganesh, AM ] I.T.A Nos. 2027 & 2028/CHNY/2017 Assessment Year : 2005-06 & 2006-07 Citadel Fine Pharmaceuticals(P) Ltd. -vs- ACIT, Circle-I(3), Chennai [PAN: AAACC1356 N] (Appellant) (Respondent) For the Appellant : Shri S. Sundararaman, CA For the Revenue : Shri ARV Sreenivasan, JCIT Date of Hearing : 17.01.2018 Date of Pronouncement : 08.02.2018 ORDER Per M.Balaganesh, AM 1. These appeals by the Assessee arise out of the common orders of the Learned Commissioner of Income Tax(Appeals)-5…

Citadel Fine Pharmaceuticals Private Limited, Chennai vs. ACIT Company Circle I(3), Chennai

In the result, the appeal of the assessee in ITA No

ITA 2027/CHNY/2017[2005-06]Status: DisposedITAT Chennai08 Feb 2018AY 2005-06

For Appellant: Shri S. Sundararaman, CAFor Respondent: Shri ARV Sreenivasan, JCIT

Section 143(3)

DCIT, Chennai vs. Apex Laboratories P Limited, Chennai

In the result, the appeal filed by the assessee and the appeal filed by the Revenue stand dismissed

ITA 1343/CHNY/2014[2010-2011]Status: DisposedITAT Chennai29 Jan 2018AY 2010-2011

Bench: Shri Abraham P.George & Shri George Mathan

For Appellant: Department by Mrs.S.Vijayaprabha, JCIT

Section 37(1)

…आयकर अपील"य अ"धकरण, ’डी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी अ"ाहम पी. जॉज", लेखासद"य एवं "ी जॉज" माथन, "या%यक सद"य के सम& BEFORE SHRI ABRAHAM P.GEORGE, ACCOUNTANT MEMBER AND SHRI GEORGE MATHAN, JUDICIAL MEMBER आयकर अपील सं./ITA No.1153/Mds/2014 %नधा"रण वष" /Assessment Year: 2010-11 Vs. M/s.Apex Laboratories (P) Ltd., The Dy. Commissioner of- SIDCO Garments Complex, Income Tax, III Floor, Guindy, Large Taxpayer Unit-II, 1775, Chennai-600 032. Jawaharlal Nehru Inner Ring Road, Chennai. [PAN: AAACA 5174 G] (अपीलाथ(/Appellant) ()*यथ(/Respondent) आयकर अपील सं./ITA No.1343/M…

Apex Laboratories (P) Ltd., Bangalore vs. DCIT, Chennai

In the result, the appeal filed by the assessee and the appeal filed by the Revenue stand dismissed

ITA 1153/CHNY/2014[2010-11]Status: DisposedITAT Chennai29 Jan 2018AY 2010-11

Bench: Shri Abraham P.George & Shri George Mathan

For Appellant: Department by Mrs.S.Vijayaprabha, JCIT

Section 37(1)