M/s Apex Laboratories Private Limited v. Deputy Commissioner of Income Tax, Large Tax Payer Unit-II

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

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…y punished the bribe-taker who was a public servant, and not the bribe-giver. Reliance was placed on this to acquit the appellant bribe-giver. Rejecting such an interpretation, this Court held: 7 (2022) 7 SCC 98 Digitally Signed By:KAMLESH KUMAR Signing Date:31.01.2025 18:41:55 Signature Not Verified ITA 199/2017 & ITA 449/2022 Page 12 of 27 “145. Mr Rao submitted that since, by reason of the provisions of Article 105(2), the alleged bribe-takers had committed no offence, the alleged bribe-givers had also…

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

…y punished the bribe-taker who was a public servant, and not the bribe-giver. Reliance was placed on this to acquit the appellant bribe-giver. Rejecting such an interpretation, this Court held: 7 (2022) 7 SCC 98 Digitally Signed By:KAMLESH KUMAR Signing Date:31.01.2025 18:41:55 Signature Not Verified ITA 199/2017 & ITA 449/2022 Page 12 of 27 “145. Mr Rao submitted that since, by reason of the provisions of Article 105(2), the alleged bribe-takers had committed no offence, the alleged bribe-givers had also…

BOSTON SCIENTIFIC INDIA PRIVATE LIMITED vs. COMMISSIONER OF INCOME TAX & ANR.

Bench: The Itat & In Light Of The Judgment Rendered By The Supreme Court In M/S Apex Laboratories Private Limited Vs. Deputy Commissioner Of Income Tax, Large Tax Payer Unit-Ii [(2022) 7 Scc 98]. It Is In The Aforesaid Backdrop That The Appellant / Assessee Has Also Prayed For Additional Material & Documentation Being Taken On Record Of The Present Appeal. This Is A Digitally Signed Order. The Authenticity Of The Order Can Be Re-Verified From Delhi High Court Order Portal By Scanning The Qr Code Shown Above. The Order Is Downloaded From The Dhc Server On 16/12/2024 At 15:08:11

…$~11 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 309/2023, CM APPL. 28964/2023(Addl. Document) & CM APPL. 28965/2023 (Stay) BOSTON SCIENTIFIC INDIA PRIVATE LIMITED ..... Appellant Through: Mr. Deepak Chopra, Adv. versus COMMISSIONER OF INCOME TAX & ANR. ..... Respondents Through: Mr. Sanjeev Menon, Jr. Standing Counsel for Mr. Zoheb Hossain, Sr. Standing Counsel. CORAM: HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV O R D E R % 09.02.2024 1. The appellant / assessee has approached th…

PR. COMMISSIONER OF INCOME TAX - 1 vs. M/S BHARTI HEXACOM LTD

…y, insofar as the question of subscriber verification penalty is concerned, Mr. Meharchandani, learned counsel for the appellant lays reliance on the judgment of the Supreme Court in Apex Laboratories Pvt. Ltd. v. Deputy Commissioner of Income Tax [(2022) 7 SCC 98] and Commissioner of Income Tax v. Prakash Chand Lunia and Anr. [(2023) 454 ITR 61] to contend that the Income Tax Appellate Tribunal has taken an extremely narrow and pedantic view. 5. Proceeding further to the question of additions under Section 40(a)(ia) of the Act, it is pointed out that the Revenue would place its case on the judgment r…