Novartis HealthCare Pvt. Ltd. v. ITO

30 SOT 19Income Tax Appellate Tribunal#24498 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2016.

Judgments citing Novartis HealthCare Pvt. Ltd. v. ITO

ASST CIT (TDS) 2(2), MUMBAI vs. PFIZER LTD, MUMBAI

In the result, appeals of the revenue as well as cross objection of the assessee i

ITA 2450/MUM/2014[2009-10]Status: DisposedITAT Mumbai25 May 2016AY 2009-10

Bench: Shri R.C.Sharma & Shri Sanjay Gargआयकर अपील सं./Ita No.5053 To 5057/Mum/2013 (िनधा"रण िनधा"रण वष" वष" / Assessment Years :2004-05, 2005-06, 2006-07, िनधा"रण िनधा"रण वष" वष" 2008-09 & 2009-10) Dcit(Tds)-2(2), Room Vs. M/S Pfizer Limited, Pfizer 7Th No.703, Floor, Smt. Centre, Patel Estate, K.G.Mittal Ayurvedic Hospital S.V.Road, Jogeshwari Building, Charni Road, (West), Mumbai-400102 Mumbai-400002 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacp 3334 M (अपीलाथ" /Appellant) (""यथ" / Respondent) .. & आयकर अपील सं./Ita No.2450/Mum/2014 (िनधा"रण िनधा"रण वष" वष" / Assessment Year :2009-10) िनधा"रण िनधा"रण वष" वष" Acit (Tds)-2(2), Room Vs. M/S Pfizer Limited, Pfizer 7Th No.703, Floor, Smt. Centre, Patel Estate, K.G.Mittal Ayurvedic Hospital S.V.Road, Jogeshwari Building, Charni Road, (West), Mumbai-400102 Mumbai-400002 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacp 3334 M (अपीलाथ" /Appellant) (""यथ" / Respondent) .. & Cross Objection No.141/Mum/2015 (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Year :2009-10) वष" M/S Pfizer Limited, Pfizer Vs. Acit (Tds)-2(2), Room No.703, 7Th Floor, Smt. K.G.Mittal Ayurvedic Centre, Patel Estate, S.V.Road, Jogeshwari Hospital Building, Charni Road, (West), Mumbai-400102 Mumbai-400002 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacp 3334 M (अपीलाथ" /Appellant) (""यथ" / Respondent) .. राज"व क" क" क" ओर क" ओर ओर सेसेसेसे /Revenue By ओर : Shri S.Pandian िनधा"रती क" क" क" ओर क" ओर सेसेसेसे /Assessee By ओर ओर : Shri Kirit Kamdar सुनवाई क" तारीख / Date Of Hearing : 29/02/2016 घोषणा क" तारीख/Date Of Pronouncement 25/05/2016

Section 133ASection 201Section 201(1)

…and not of the works contract. I have also noted that the above issue is covered in the favour of the Appellant by the decision of Mumbai Tribunal in case of Novartis HealthCare Pvt. Ltd. v. ITO 29 SOT 425 (Mum) and Glenmark Pharmaceuticals Ltd. v. ITO (TDS) 30 SOT 19 (Mum) wherein the Hon'ble tribunal on identical facts has held that TDS is not required to be deducted on purchase of traded goods. Based on the above, I am of the opinion that the provisions of Chapter XVII·B of the Act cannot be said to be applicable on purchase of finished/traded goods Accordingly, there is no default on the part of tile Appell…

DCIT (TDS) 2(2), MUMBAI vs. PFIZER LTD, MUMBAI

In the result, appeals of the revenue as well as cross objection of the assessee i

ITA 5053/MUM/2013[2004-05]Status: DisposedITAT Mumbai25 May 2016AY 2004-05

Bench: Shri R.C.Sharma & Shri Sanjay Gargआयकर अपील सं./Ita No.5053 To 5057/Mum/2013 (िनधा"रण िनधा"रण वष" वष" / Assessment Years :2004-05, 2005-06, 2006-07, िनधा"रण िनधा"रण वष" वष" 2008-09 & 2009-10) Dcit(Tds)-2(2), Room Vs. M/S Pfizer Limited, Pfizer 7Th No.703, Floor, Smt. Centre, Patel Estate, K.G.Mittal Ayurvedic Hospital S.V.Road, Jogeshwari Building, Charni Road, (West), Mumbai-400102 Mumbai-400002 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacp 3334 M (अपीलाथ" /Appellant) (""यथ" / Respondent) .. & आयकर अपील सं./Ita No.2450/Mum/2014 (िनधा"रण िनधा"रण वष" वष" / Assessment Year :2009-10) िनधा"रण िनधा"रण वष" वष" Acit (Tds)-2(2), Room Vs. M/S Pfizer Limited, Pfizer 7Th No.703, Floor, Smt. Centre, Patel Estate, K.G.Mittal Ayurvedic Hospital S.V.Road, Jogeshwari Building, Charni Road, (West), Mumbai-400102 Mumbai-400002 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacp 3334 M (अपीलाथ" /Appellant) (""यथ" / Respondent) .. & Cross Objection No.141/Mum/2015 (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Year :2009-10) वष" M/S Pfizer Limited, Pfizer Vs. Acit (Tds)-2(2), Room No.703, 7Th Floor, Smt. K.G.Mittal Ayurvedic Centre, Patel Estate, S.V.Road, Jogeshwari Hospital Building, Charni Road, (West), Mumbai-400102 Mumbai-400002 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacp 3334 M (अपीलाथ" /Appellant) (""यथ" / Respondent) .. राज"व क" क" क" ओर क" ओर ओर सेसेसेसे /Revenue By ओर : Shri S.Pandian िनधा"रती क" क" क" ओर क" ओर सेसेसेसे /Assessee By ओर ओर : Shri Kirit Kamdar सुनवाई क" तारीख / Date Of Hearing : 29/02/2016 घोषणा क" तारीख/Date Of Pronouncement 25/05/2016

Section 133ASection 201Section 201(1)

…and not of the works contract. I have also noted that the above issue is covered in the favour of the Appellant by the decision of Mumbai Tribunal in case of Novartis HealthCare Pvt. Ltd. v. ITO 29 SOT 425 (Mum) and Glenmark Pharmaceuticals Ltd. v. ITO (TDS) 30 SOT 19 (Mum) wherein the Hon'ble tribunal on identical facts has held that TDS is not required to be deducted on purchase of traded goods. Based on the above, I am of the opinion that the provisions of Chapter XVII·B of the Act cannot be said to be applicable on purchase of finished/traded goods Accordingly, there is no default on the part of tile Appell…

ITO (TDS) 3(4), MUMBAI vs. UNICHEM LABORATORIES LTD, MUMBAI

In the result, the Revenue’s appeal in ITA No

ITA 4592/MUM/2014[2009-10]Status: DisposedITAT Mumbai29 Jan 2016AY 2009-10

Bench: Shri Saktijit Dey & Shri Ramit Kocharआयकर अपील सं./I.T.A. No.4592/Mum/2014 ("नधा"रण वष" / Assessment Year: 2009-10) & आयकर अपील सं./I.T.A. No.4593/Mum/2014 ("नधा"रण वष" / Assessment Year: 2010-11) Ito (Tds) 3(4),10Th Floor, Unichem Laboratories Ltd., Room No. 1011, Unichem Bhawan, S.V.Road, बनाम/ Smt. K.G.M. Ayurvedic Hospital 8, Prabhat Estate, Bulidng, Charni Road, Jogeshwari (West), V. Mumbai – 400 002. Mumbai – 400 102. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aaacu0551B (अपीलाथ" /Appellant) (""यथ" / Respondent) :

For Appellant: Shri Airiju Jai Karan(DR)
Section 133ASection 194HSection 194JSection 201Section 201(1)

…re only as per the guidelines of operations in the field of medicines and thus are the operating procedures. The CIT(A) held that the case of the assessee company is covered by the decision of the Mumbai Tribunal in the case of Glenmark Pharmaceutical Limited 30 SOT 19(Mum.) and Hon’ble Delhi High Court in case of Reebok India Company 306 ITR 124(Del.) in favour of the assessee company. The CIT (A) held that the action of the AO to hold the assessee company in default for not deducting tax on the commission paid and consequently levy of tax and interest amounting to Rs.1,81,78,062/-, being not sustainable was ord…

Novartis HealthCare Pvt. Ltd. v. ITO (30 SOT 19) — Cited in 3 Judgments | BharatTax