Peerless Hospitex Hospital and Research Center Ltd. v. Pr.CIT

137 Taxmann.com 359High Court2002#8745 most cited

What is Peerless Hospitex Hospital and Research Center Ltd. v. Pr.CIT authority for?

Payments made as referral fees to doctors for referring patients are considered a violation of professional ethics and are not allowable as deductible business expenditure under section 37(1) of the Income Tax Act, 1961, as they contravene public policy.

12

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2022 to 2025.

Also referred to as

Peerless Hospitex Hospital and Research Center Ltd. v. Pr.CIT · section 37(1) · referral fee · doctors · patients · inadmissible expenditure · public policy · professional ethics · business expenditure · disallowance

Sections most often in play

Section 142(1)Section 37(1)Section 133ASection 148Section 40A(3)Section 148A(b)Section 148A(d)Section 40(a)(ia)

Issues it is cited on

section 133(a)section 40(3)section 65atrue and full disclosuresection 65bsection 21order under section 148a(d)section 40a(3)section 36(1)(iii)section 148a(b)section 148a(d)section 40a

Judgments citing Peerless Hospitex Hospital and Research Center Ltd. v. Pr.CIT

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)

…IN THE INCOME-TAX APPELLATE TRIBUNAL“SMC” BENCH, MUMBAI BEFORE Ms. KAVITHA RAJAGOPAL, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER Diosma 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 Appellant by : Shri Vipul Shah, AR Respondent by : Shri Aadesh Rai, Addl. CIT, (Vi…

Deputy Commissioner of Income Tax, Vijayawada vs. Ns Healthcare Services Private Limited, Vijayawada

In the results, appeals filed by the revenue in ITA Nos

ITA 187/VIZ/2025[2022-23]Status: DisposedITAT Visakhapatnam18 Jun 2025AY 2022-23

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

Section 133Section 142(1)Section 148Section 148A

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “DIVISION” BENCH, VISAKHAPATNAM श्री िीरिल्ली दुर्ाा राि,न्याधयक सदस्य एिं श्री एस बालाकृष्णन, लेखा सदस्य के समक्ष BEFORE SHRI VEERAVALLI DURGA RAO, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपीलसं./I.T.A.Nos.145, 146, 147 & 148/VIZ/2025 (निर्धारणवर्ा/ Assessment Years: 2019-20, 2020-21, 2021-22 & 2022-23) M/s. NS Healthcare Services Private Limited v. ACIT – Central Circle C/o. CA, M.V. Prasad Stalin Corporate Building Door No. 60-7-13, Ground Floor D.No. 55-17-2 to 4 Siddhartha…

Deputy Commissioner of Income Tax, Vijayawada vs. Ns Healthcare Services Private Limited, Vijayawada

In the results, appeals filed by the revenue in ITA Nos

ITA 186/VIZ/2025[2021-22]Status: DisposedITAT Visakhapatnam18 Jun 2025AY 2021-22

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

Section 133Section 142(1)Section 148Section 148A

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “DIVISION” BENCH, VISAKHAPATNAM श्री िीरिल्ली दुर्ाा राि,न्याधयक सदस्य एिं श्री एस बालाकृष्णन, लेखा सदस्य के समक्ष BEFORE SHRI VEERAVALLI DURGA RAO, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपीलसं./I.T.A.Nos.145, 146, 147 & 148/VIZ/2025 (निर्धारणवर्ा/ Assessment Years: 2019-20, 2020-21, 2021-22 & 2022-23) M/s. NS Healthcare Services Private Limited v. ACIT – Central Circle C/o. CA, M.V. Prasad Stalin Corporate Building Door No. 60-7-13, Ground Floor D.No. 55-17-2 to 4 Siddhartha…

Deputy Commissioner of Income Tax, Vijayawada vs. Ns Healthcare Services Private Limited, Vijayawada

In the results, appeals filed by the revenue in ITA Nos

ITA 185/VIZ/2025[2020-21]Status: DisposedITAT Visakhapatnam18 Jun 2025AY 2020-21

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

Section 133Section 142(1)Section 148Section 148A

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “DIVISION” BENCH, VISAKHAPATNAM श्री िीरिल्ली दुर्ाा राि,न्याधयक सदस्य एिं श्री एस बालाकृष्णन, लेखा सदस्य के समक्ष BEFORE SHRI VEERAVALLI DURGA RAO, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपीलसं./I.T.A.Nos.145, 146, 147 & 148/VIZ/2025 (निर्धारणवर्ा/ Assessment Years: 2019-20, 2020-21, 2021-22 & 2022-23) M/s. NS Healthcare Services Private Limited v. ACIT – Central Circle C/o. CA, M.V. Prasad Stalin Corporate Building Door No. 60-7-13, Ground Floor D.No. 55-17-2 to 4 Siddhartha…

Deputy Commissioner of Income Tax, Vijayawada vs. Ns Healthcare Services Private Limited, Vijayawada

In the results, appeals filed by the revenue in ITA Nos

ITA 184/VIZ/2025[2019-20]Status: DisposedITAT Visakhapatnam18 Jun 2025AY 2019-20

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

Section 133Section 142(1)Section 148Section 148A

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “DIVISION” BENCH, VISAKHAPATNAM श्री िीरिल्ली दुर्ाा राि,न्याधयक सदस्य एिं श्री एस बालाकृष्णन, लेखा सदस्य के समक्ष BEFORE SHRI VEERAVALLI DURGA RAO, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपीलसं./I.T.A.Nos.145, 146, 147 & 148/VIZ/2025 (निर्धारणवर्ा/ Assessment Years: 2019-20, 2020-21, 2021-22 & 2022-23) M/s. NS Healthcare Services Private Limited v. ACIT – Central Circle C/o. CA, M.V. Prasad Stalin Corporate Building Door No. 60-7-13, Ground Floor D.No. 55-17-2 to 4 Siddhartha…

Ns Healthcare Services Private Limited, Vijayawada vs. Assistant Commissioner of Income Tax, Central Circle-1, Vijayawada

In the results, appeals filed by the revenue in ITA Nos

ITA 148/VIZ/2025[2022-23]Status: DisposedITAT Visakhapatnam18 Jun 2025AY 2022-23

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

Section 133Section 142(1)Section 148Section 148A

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “DIVISION” BENCH, VISAKHAPATNAM श्री िीरिल्ली दुर्ाा राि,न्याधयक सदस्य एिं श्री एस बालाकृष्णन, लेखा सदस्य के समक्ष BEFORE SHRI VEERAVALLI DURGA RAO, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपीलसं./I.T.A.Nos.145, 146, 147 & 148/VIZ/2025 (निर्धारणवर्ा/ Assessment Years: 2019-20, 2020-21, 2021-22 & 2022-23) M/s. NS Healthcare Services Private Limited v. ACIT – Central Circle C/o. CA, M.V. Prasad Stalin Corporate Building Door No. 60-7-13, Ground Floor D.No. 55-17-2 to 4 Siddhartha…

Ns Healthcare Services Private Limited, Vijayawada vs. Assistant Commissioner of Income Tax, Central Circle, Vijayawada

In the results, appeals filed by the revenue in ITA Nos

ITA 147/VIZ/2025[2021-22]Status: DisposedITAT Visakhapatnam18 Jun 2025AY 2021-22

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

Section 133Section 142(1)Section 148Section 148A

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “DIVISION” BENCH, VISAKHAPATNAM श्री िीरिल्ली दुर्ाा राि,न्याधयक सदस्य एिं श्री एस बालाकृष्णन, लेखा सदस्य के समक्ष BEFORE SHRI VEERAVALLI DURGA RAO, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपीलसं./I.T.A.Nos.145, 146, 147 & 148/VIZ/2025 (निर्धारणवर्ा/ Assessment Years: 2019-20, 2020-21, 2021-22 & 2022-23) M/s. NS Healthcare Services Private Limited v. ACIT – Central Circle C/o. CA, M.V. Prasad Stalin Corporate Building Door No. 60-7-13, Ground Floor D.No. 55-17-2 to 4 Siddhartha…

Ns Healthcare Services Private Limited, Vijayawada vs. Assistant Commissioner of Income Tax, Central Circle, Vijayawada

In the results, appeals filed by the revenue in ITA Nos

ITA 146/VIZ/2025[2020-21]Status: DisposedITAT Visakhapatnam18 Jun 2025AY 2020-21

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

Section 133Section 142(1)Section 148Section 148A

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “DIVISION” BENCH, VISAKHAPATNAM श्री िीरिल्ली दुर्ाा राि,न्याधयक सदस्य एिं श्री एस बालाकृष्णन, लेखा सदस्य के समक्ष BEFORE SHRI VEERAVALLI DURGA RAO, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपीलसं./I.T.A.Nos.145, 146, 147 & 148/VIZ/2025 (निर्धारणवर्ा/ Assessment Years: 2019-20, 2020-21, 2021-22 & 2022-23) M/s. NS Healthcare Services Private Limited v. ACIT – Central Circle C/o. CA, M.V. Prasad Stalin Corporate Building Door No. 60-7-13, Ground Floor D.No. 55-17-2 to 4 Siddhartha…

Ns Healthcare Services Private Limited, Vijayawada vs. Assistant Commissioner of Income Tax, Central Circle, Vijayawada

In the results, appeals filed by the revenue in ITA Nos

ITA 145/VIZ/2025[2019-20]Status: DisposedITAT Visakhapatnam18 Jun 2025AY 2019-20

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

Section 133Section 142(1)Section 148Section 148A

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “DIVISION” BENCH, VISAKHAPATNAM श्री िीरिल्ली दुर्ाा राि,न्याधयक सदस्य एिं श्री एस बालाकृष्णन, लेखा सदस्य के समक्ष BEFORE SHRI VEERAVALLI DURGA RAO, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपीलसं./I.T.A.Nos.145, 146, 147 & 148/VIZ/2025 (निर्धारणवर्ा/ Assessment Years: 2019-20, 2020-21, 2021-22 & 2022-23) M/s. NS Healthcare Services Private Limited v. ACIT – Central Circle C/o. CA, M.V. Prasad Stalin Corporate Building Door No. 60-7-13, Ground Floor D.No. 55-17-2 to 4 Siddhartha…

Mead Johnson Nutrition (India) Private Limited, Mumbai vs. Assistant Commissioner of Income Tax, Circle-7(2)(1), Mumbai

In the result, the appeal of the assessee is allowed partly for In the result, the appeal of the assessee is allowed partly for In the result, the appeal of the assessee is allowed partly for stati...

ITA 2751/MUM/2022[2012-13]Status: DisposedITAT Mumbai13 Feb 2023AY 2012-13

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2012-13 Mead Johnson Nutrition (India) Acit, Circle-7(2)(1), Pvt. Ltd., Aayakar Bhavan, Room Unit No. 54, 5Th Floor, Kalpataru Vs. No. 573, 5Th Floor, M.K. Square, Andheri Kurla Road, Road, Andheri (East), Mumbai-400020. Mumbai-400059. Pan No. Aafcm 8167 J Appellant Respondent Assessee By : Shri Bhaumik Goda Revenue By : Smt. Mahita Nair, Cit-Dr : Date Of Hearing 11/01/2023 Date Of Pronouncement : 13/02/2023

For Appellant: Shri Bhaumik GodaFor Respondent: Smt. Mahita Nair, CIT-DR
Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SANDEEP SINGH KARHAIL (JUDICIAL MEMBER) Assessment Year: 2012-13 Mead Johnson Nutrition (India) ACIT, Circle-7(2)(1), Pvt. Ltd., Aayakar Bhavan, Room Unit No. 54, 5th floor, Kalpataru Vs. No. 573, 5th floor, M.K. Square, Andheri Kurla Road, Road, Andheri (East), Mumbai-400020. Mumbai-400059. PAN No. AAFCM 8167 J Appellant Respondent Assessee by : Shri Bhaumik Goda Revenue by : Smt. Mahita Nair, CIT-DR : Date of Hearing 11/01/2023 Date of pronouncement : 13/02/2023 ORDER PER OM PRAKASH KANT, AM…

M/S Suryamukhi Vintrade Pvt. Ltd., Kolkata vs. DCIT, C.C.-2(2), Kolkata

In the result, appeal of the assessee is allowed

ITA 107/KOL/2022[2008-09]Status: DisposedITAT Kolkata28 Nov 2022AY 2008-09

Bench: Shri Rajesh Kumar, Hon’Blei.T.A. No. 107/Kol/2022 Assessment Year: 2008-09 M/S. Suryamukhi Vintrade Pvt. Deputy Commissioner Of Income Ltd. Vs Tax, Central Circle -2(2), Kolkata 37/2, Chinar Park New Town Hatiara Rajarhat Main Road Kolkata - 7000157 Pan : Aaecs0373H अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Dharmesh Shah & Pravesh Advani, C.A. Revenue By : Shri Ranu Biswas, Addl. Cit, D/R सुनवाई क" तारीख/Date Of Hearing : 23/11/2022 घोषणा क" तारीख /Date Of Pronouncement: 28/11/2022 आदेश/O R D E R Per Shri Rajesh Kumar: The Present Appeal Is Directed At The Instance Of The Revenue Against The Order Of The Learned Commissioner Of Income Tax (Appeals) – 20, Kolkata (Hereinafter The “Ld. Cit(A)”) Dt. 10/01/2022, Passed U/S 250 Of The Income Tax Act, 1961 (“The Act’), For Assessment Year 2008-09. 2. This Assessee’S Appeal Is Time Barred By 26 Days. Petition For Condonation Of Delay Has Been Filed. We Have Heard Both The Sides & Find That There Is Reasonable Cause For Delay In Filing Of The Appeal On Time. Hence We Condone The Delay & Admit The Appeal For Hearing. 3. The Assessee Has Challenged The Order Of The Ld. Cit(A) On The Ground That The Ld. Cit(A) Has Confirmed The Reopening U/S 147 Of The Act.

For Appellant: Shri Dharmesh Shah & Pravesh Advani, C.AFor Respondent: Shri Ranu Biswas, Addl. CIT, D/R
Section 143(3)Section 147Section 148Section 250Section 68

…। आयकर अपीलीय अिधकरण "यायपीठ, कोलकाता । IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 107/Kol/2022 Assessment Year: 2008-09 M/s. Suryamukhi Vintrade Pvt. Deputy Commissioner of Income Ltd. Vs Tax, Central Circle -2(2), Kolkata 37/2, Chinar Park New Town Hatiara Rajarhat Main Road Kolkata - 7000157 PAN : AAECS0373H अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Dharmesh Shah & Pravesh Advani, C.A. Revenue by : Shri Ranu Biswas, Addl. CIT, D/R सुनवाई क" तारीख/Date of Hearing : 23/11/2022 घोषणा क" तारीख /Date of Pronouncem…

M/S Stemade Biotech Pvt Ltd, Mumbai vs. DCIT 11 (2)(2), Mumbai

In the result, the appeal is partly allowed for statistical purposes in the terms indicated above

ITA 7823/MUM/2019[2015-16]Status: DisposedITAT Mumbai20 May 2022AY 2015-16
Section 143(3)Section 37

…ITA No. 7823/Mum/19 Assessment year: 2015-16 Page 1 of 5 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI E BENCH, MUMBAI [Coram: Pramod Kumar (Vice President), and Sandeep S Karhail (Judicial Member)] ITA No. 7823/Mum/19 Assessment year: 2015-16 Stemade Biotech Private Limited .……………………..………………Appellant 501, Winfall Sahar Plaza, Andheri Kurla Road J B Nagar, Andheri East, Mumbai 400 059 [PAN: AANCS1957N] Vs. Deputy Commissioner of Income Tax Circle 11(2)(2), Mumbai ……………...………….………Respondent Appearances by: Vishwas Mehendale for the appellant Abhijeet Chaudhury for the respondent Date of concluding the hearing : 1…

Peerless Hospitex Hospital and Research Center Ltd. v. Pr.CIT (137 Taxmann.com 359) — Cited in 12 Judgments | BharatTax