Likewise, in Stemade Biotech (P.) Ltd. v. DCIT

195 ITD 346Income Tax Appellate Tribunal2022#12340 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2025 to 2025.

Also reported as

138 Taxmann.com 368

Sections most often in play

Section 115JBSection 37(1)Section 14ASection 2(24)(xviii)Section 36(1)(va)Section 43BSection 80-IESection 80JJAA

Issues it is cited on

section 2(24)(xviii)section 14a disallowancereal income theorysection 80jjasection 80jjaamat creditweighted deductionprohibited by lawtransfer of capital assetindexed cost of acquisitionsection 48section 45

Judgments citing Likewise, in Stemade Biotech (P.) Ltd. v. DCIT

Eris Lifesciences Limited, Ahmedabad vs. NFAC, Delhi (Present Jurisdiction- the Dy. CIT, Circle-2(1)(1)), Ahmedabad

In the result, for assessment year 2022-23, the appeal of the Department is partly allowed for statistical purposes

ITA 915/AHD/2025[2022-23]Status: DisposedITAT Ahmedabad09 Dec 2025AY 2022-23

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Respondent by: Shri R P Rastogi, CIT-DR & Shri Abhijit, Sr. DRFor Respondent: Shri R P Rastogi, CIT-DR & Shri Abhijit, Sr. DR
Section 14ASection 36(1)(va)Section 37(1)Section 43BSection 80

…rofessional services. The Tribunal specifically held that the principle of tax-neutrality has no application where expenditure itself is prohibited by law. 26. Likewise, in Stemade Biotech (P.) Ltd. v. DCIT [2022] 138 taxmann.com 368 (Mumbai – Trib.) / [2022] 195 ITD 346 (Mumbai ITA Nos. 847to850/Ahd/2025 & 912to915/Ahd/2025 DCIT vs. Eris Lifesciences Ltd. Eris Lifesciences Ltd. vs. DCIT Asst. Years–2018-19 & 2020-21 to 2022-23 - 18– – Trib.), it has been held that referral fees paid by companies to doctors for referring clients are squarely prohibited under Regulation 6.8.1(d) of the MCI Regulations and theref…

Eris Lifesciences Limited, Ahmedabad vs. NFAC, Dehi (Present Jurisdiction- the Dy. CIT, Circle-2(1)(1), Ahmedabad

Appeal are dismissed

ITA 914/AHD/2025[2021-22]Status: DisposedITAT Ahmedabad09 Dec 2025AY 2021-22

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Vartik Choksi, ARFor Respondent: Shri R P Rastogi, CIT-DR & Shri Abhijit, Sr. DR
Section 115JSection 14ASection 36(1)(va)Section 37(1)Section 43BSection 80

…rofessional services. The Tribunal specifically held that the principle of tax-neutrality has no application where expenditure itself is prohibited by law. 26. Likewise, in Stemade Biotech (P.) Ltd. V. DCIT [2022] 138 taxmann.com 368 (Mumbai – Trib.) / [2022] 195 ITD 346 (Mumbai – Trib.), it has been held that referral fees paid by companies to doctors for referring clients are squarely prohibited under Regulation 6.8.1(d) of the MCI Regulations and therefore hit by Explanation 1 to section 37(1), and accordingly no deduction can be allowed. The Tribunal emphasized that any financial inducement either in monetary…

Eris Lifesciences Limited, Ahmedabad vs. NFAC, Delhi (Present Jurisdiction - the Dy. CIT, Circle-2(1)(1)), Ahmedabad

In the result, for assessment year 2022-23, the appeal of the Department is partly allowed for statistical purposes

ITA 913/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad09 Dec 2025AY 2020-21

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Respondent by: Shri R P Rastogi, CIT-DR & Shri Abhijit, Sr. DRFor Respondent: Shri R P Rastogi, CIT-DR & Shri Abhijit, Sr. DR
Section 14ASection 36(1)(va)Section 37(1)Section 43BSection 80

…rofessional services. The Tribunal specifically held that the principle of tax-neutrality has no application where expenditure itself is prohibited by law. 26. Likewise, in Stemade Biotech (P.) Ltd. v. DCIT [2022] 138 taxmann.com 368 (Mumbai – Trib.) / [2022] 195 ITD 346 (Mumbai ITA Nos. 847to850/Ahd/2025 & 912to915/Ahd/2025 DCIT vs. Eris Lifesciences Ltd. Eris Lifesciences Ltd. vs. DCIT Asst. Years–2018-19 & 2020-21 to 2022-23 - 18– – Trib.), it has been held that referral fees paid by companies to doctors for referring clients are squarely prohibited under Regulation 6.8.1(d) of the MCI Regulations and theref…

Eris Lifesciences Limited, Ahmedabad vs. NFAC, Dehi (Present Jurisdiction- the Dy.CIT, Circle-2(1)(1)), Ahmedabad

In the result, for assessment year 2022-23, the appeal of the Department is partly allowed for statistical purposes

ITA 912/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad09 Dec 2025AY 2018-19

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Respondent by: Shri R P Rastogi, CIT-DR & Shri Abhijit, Sr. DRFor Respondent: Shri R P Rastogi, CIT-DR & Shri Abhijit, Sr. DR
Section 14ASection 36(1)(va)Section 37(1)Section 43BSection 80

…rofessional services. The Tribunal specifically held that the principle of tax-neutrality has no application where expenditure itself is prohibited by law. 26. Likewise, in Stemade Biotech (P.) Ltd. v. DCIT [2022] 138 taxmann.com 368 (Mumbai – Trib.) / [2022] 195 ITD 346 (Mumbai ITA Nos. 847to850/Ahd/2025 & 912to915/Ahd/2025 DCIT vs. Eris Lifesciences Ltd. Eris Lifesciences Ltd. vs. DCIT Asst. Years–2018-19 & 2020-21 to 2022-23 - 18– – Trib.), it has been held that referral fees paid by companies to doctors for referring clients are squarely prohibited under Regulation 6.8.1(d) of the MCI Regulations and theref…

DCIT Circle-2(1)(1), Ahmedabad, Vejalpur vs. Eris Lifesciences Limited Shivarth Ambit, Bodakdev Ahmedabad

In the result, for assessment year 2022-23, the appeal of the Department is partly allowed for statistical purposes

ITA 850/AHD/2025[2022-23]Status: DisposedITAT Ahmedabad09 Dec 2025AY 2022-23

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Respondent by: Shri R P Rastogi, CIT-DR & Shri Abhijit, Sr. DRFor Respondent: Shri R P Rastogi, CIT-DR & Shri Abhijit, Sr. DR
Section 14ASection 36(1)(va)Section 37(1)Section 43BSection 80

…rofessional services. The Tribunal specifically held that the principle of tax-neutrality has no application where expenditure itself is prohibited by law. 26. Likewise, in Stemade Biotech (P.) Ltd. v. DCIT [2022] 138 taxmann.com 368 (Mumbai – Trib.) / [2022] 195 ITD 346 (Mumbai ITA Nos. 847to850/Ahd/2025 & 912to915/Ahd/2025 DCIT vs. Eris Lifesciences Ltd. Eris Lifesciences Ltd. vs. DCIT Asst. Years–2018-19 & 2020-21 to 2022-23 - 18– – Trib.), it has been held that referral fees paid by companies to doctors for referring clients are squarely prohibited under Regulation 6.8.1(d) of the MCI Regulations and theref…

Dcie Circle-2(1)(1), Ahemdabad, Vejalpur vs. Eris Lifesciences Limited Shivarth Ambit, Bodakdev Ahmedabad

In the result, for assessment year 2022-23, the appeal of the Department is partly allowed for statistical purposes

ITA 849/AHD/2025[2021-22]Status: DisposedITAT Ahmedabad09 Dec 2025AY 2021-22

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Respondent by: Shri R P Rastogi, CIT-DR & Shri Abhijit, Sr. DRFor Respondent: Shri R P Rastogi, CIT-DR & Shri Abhijit, Sr. DR
Section 14ASection 36(1)(va)Section 37(1)Section 43BSection 80

…rofessional services. The Tribunal specifically held that the principle of tax-neutrality has no application where expenditure itself is prohibited by law. 26. Likewise, in Stemade Biotech (P.) Ltd. v. DCIT [2022] 138 taxmann.com 368 (Mumbai – Trib.) / [2022] 195 ITD 346 (Mumbai ITA Nos. 847to850/Ahd/2025 & 912to915/Ahd/2025 DCIT vs. Eris Lifesciences Ltd. Eris Lifesciences Ltd. vs. DCIT Asst. Years–2018-19 & 2020-21 to 2022-23 - 18– – Trib.), it has been held that referral fees paid by companies to doctors for referring clients are squarely prohibited under Regulation 6.8.1(d) of the MCI Regulations and theref…

DCIT Circle-2(1)(1), Ahmedabad vs. Eris Lifesciences Limited Shivarth Ambit, Bodakdev Ahmedabad

Appeal are dismissed

ITA 848/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad09 Dec 2025AY 2020-21

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Vartik Choksi, ARFor Respondent: Shri R P Rastogi, CIT-DR & Shri Abhijit, Sr. DR
Section 115JSection 14ASection 36(1)(va)Section 37(1)Section 43BSection 80

…rofessional services. The Tribunal specifically held that the principle of tax-neutrality has no application where expenditure itself is prohibited by law. 26. Likewise, in Stemade Biotech (P.) Ltd. V. DCIT [2022] 138 taxmann.com 368 (Mumbai – Trib.) / [2022] 195 ITD 346 (Mumbai – Trib.), it has been held that referral fees paid by companies to doctors for referring clients are squarely prohibited under Regulation 6.8.1(d) of the MCI Regulations and therefore hit by Explanation 1 to section 37(1), and accordingly no deduction can be allowed. The Tribunal emphasized that any financial inducement either in monetary…

DCIT, Circle-2(1)(1) Ahmedabad, Ahmedabad vs. Eris Lifescience Limited Shivarth Ambit, Ahmedabad

In the result, for assessment year 2022-23, the appeal of the Department is partly allowed for statistical purposes

ITA 847/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad09 Dec 2025AY 2018-19

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Respondent by: Shri R P Rastogi, CIT-DR & Shri Abhijit, Sr. DRFor Respondent: Shri R P Rastogi, CIT-DR & Shri Abhijit, Sr. DR
Section 14ASection 36(1)(va)Section 37(1)Section 43BSection 80

…rofessional services. The Tribunal specifically held that the principle of tax-neutrality has no application where expenditure itself is prohibited by law. 26. Likewise, in Stemade Biotech (P.) Ltd. v. DCIT [2022] 138 taxmann.com 368 (Mumbai – Trib.) / [2022] 195 ITD 346 (Mumbai ITA Nos. 847to850/Ahd/2025 & 912to915/Ahd/2025 DCIT vs. Eris Lifesciences Ltd. Eris Lifesciences Ltd. vs. DCIT Asst. Years–2018-19 & 2020-21 to 2022-23 - 18– – Trib.), it has been held that referral fees paid by companies to doctors for referring clients are squarely prohibited under Regulation 6.8.1(d) of the MCI Regulations and theref…

Likewise, in Stemade Biotech (P.) Ltd. v. DCIT (195 ITD 346) — Cited in 8 Judgments | BharatTax