Smithkline Beecham) Pharmaceuticals (India) Limited v. CIT

111 Taxmann 561Supreme Court of India2000#4403 most cited

What is Smithkline Beecham) Pharmaceuticals (India) Limited v. CIT authority for?

Expenditure incurred by pharmaceutical companies in distributing free samples to doctors is considered publicity and sales promotion, and therefore, it is not disallowable under Section 37(1) of the Income-tax Act.

27

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2021.

Also referred to as

Smithkline Beecham Pharmaceuticals India Limited v CIT · Eskayef Pharmaceuticals v CIT · 245 ITR 116 · Section 37(1) · free samples · doctors · publicity · sales promotion · pharmaceutical companies · disallowable expenditure

Also reported as

245 ITR 116

Judgments citing Smithkline Beecham) Pharmaceuticals (India) Limited v. CIT

CIPLA LTD,MUMBAI vs. DCIT CC-1(2), MUMBAI

In the result the appeal filed by the assessee is partly allowed

ITA 1219/MUM/2018[2010-11]Status: DisposedITAT Mumbai23 Sept 2021AY 2010-11

Bench: Shri S Rifaur Rahman & Shri Pavan Kumar Gadalecipla Ltd., Vs. Dcit Cc-1(12) Cipla House, Peninsula 9Th Floor, Old Cgo Business Park, Gk Bldg, Mk Road, Mark, Lower Parel, Mumbai – 400020. Mumbai – 400 013 Pan/Gir No. : Aaacc1450B Appellant .. Respondent Appellant By : Shri. J.D. Mistry. Ar Respondent By : Shri. V. Sreekar. Dr Shri. Sanjay Sethi. Dr Date Of Hearing 25.06.2021 Date Of Pronouncement 20.09.2021 आदेश / O R D E R Per Pavan Kumar Gadale, Jm: The Assessee Has Filed The Appeal Against The Order Of The Commissioner Of Income Tax (Appeals) -47, Mumbai, Order Passed U/S 148 R.W.S 147 & 250 Of The Act. The Assessee Has Raised The Following Grounds Of Appeal.

For Appellant: Shri. J.D. Mistry. ARFor Respondent: Shri. V. Sreekar. DR
Section 133ASection 143(3)Section 147Section 148Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER Cipla Ltd., Vs. DCIT CC-1(12) Cipla House, Peninsula 9th Floor, Old CGO Business Park, GK Bldg, MK Road, Mark, Lower Parel, Mumbai – 400020. Mumbai – 400 013 PAN/GIR No. : AAACC1450B Appellant .. Respondent Appellant by : Shri. J.D. Mistry. AR Respondent by : Shri. V. Sreekar. DR Shri. Sanjay Sethi. DR Date of Hearing 25.06.2021 Date of Pronouncement 20.09.2021 आदेश / O R D E R PER PAVAN KUMAR GADALE, JM: The assessee has filed the appeal against the order of the Co…

ACIT,C-9(3)(1), MUMBAI vs. M/S DOSCH PHARMACEUTICALS PVT LTD., , MUMBAI

In the result, the appeal of the Revenue is dismissed

ITA 4164/MUM/2019[2013-14]Status: DisposedITAT Mumbai01 Jan 2021AY 2013-14

Bench: Shri Rajesh Kumar & Shri Pavan Kumar Gadaleassessment Year: 2013-14 Acit 9(3)(1), M/S. Dosch Room No.215, Pharmaceuticals Pvt. 2Nd Floor, Ltd., Aayakar Bhavan, 15-C, Laxmi Industrial Vs. M.K. Road, Estate, Mumbai - 400020 New Link Road, Andheri (W) Mumbai – 400 020 Pan: Aaacd2320F (Appellant) (Respondent) Present For: Assessee By : Shri Harsh Shah, A.R. Revenue By : Shri Sajit V. Nair, Sr.A.R Date Of Hearing : 21.01.2021 Date Of Pronouncement : 01.02.2021 O R D E R Per Rajesh Kumar: The Present Appeal Has Been Preferred By The Revenue Against The Order Dated 28.03.2019 Of The Commissioner Of Income Tax (Appeals) [Hereinafter Referred To As The Cit(A)] Relevant To Assessment Year 2013-14. 2. The Only Issue Raised By The Revenue Is Against The Deletion Of Addition Of Rs.6,10,76,573/- By Ld. Cit(A) As Made By The Ao By Disallowing Claim Of The Assessee On Account Of Expenses Incurred In Giving Free Samples Of Veterinary Medicines.

For Appellant: Shri Harsh Shah, A.RFor Respondent: Shri Sajit V. Nair, Sr.A.R
Section 143(1)Section 143(3)Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “D”, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER Assessment Year: 2013-14 ACIT 9(3)(1), M/s. Dosch Room No.215, Pharmaceuticals Pvt. 2nd Floor, Ltd., Aayakar Bhavan, 15-C, Laxmi Industrial Vs. M.K. Road, Estate, Mumbai - 400020 New Link Road, Andheri (W) Mumbai – 400 020 PAN: AAACD2320F (Appellant) (Respondent) Present for: Assessee by : Shri Harsh Shah, A.R. Revenue by : Shri Sajit V. Nair, Sr.A.R Date of Hearing : 21.01.2021 Date of Pronouncement : 01.02.2021 O R D E R Per Rajesh Kumar, Accountant Member: The…

COMMISSIONER OF INCOME TAX-III vs. M./S WIPRO LIMITED

The appeal is disposed of

ITA/231/2013HC Karnataka11 Nov 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 115WSection 260Section 260ASection 3Section 7

…e hands of the employee is not taxable, fringe benefit tax is attracted. In this connection, our attention has been invited to Section 115WB of the Act. In support of aforesaid submissions, reliance has been placed on decisions in 'ESKAYEF LTD. VS. CIT', 245 ITR 116, 'R & B FALCON (A) PVT. LTD. VS. CIT', 301 ITR 309 and decisions of Advance Rulings Authority in cases of R & B FALCON (A) PTY LTD., IN RE, 289 ITR 369 and SINGAPORE TOURSIM BOARD, IN RE, 307 ITR 34. On the other hand, learned counsel for the 11 assessee submitted that fringe benefit tax is a tax of expenditure and the expenditure itself…

ARISTO PHARMACEUTICALS PRIVATE LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX - CIRCLE 2(1)(1), MUMBAI

The appeal of the revenue stand dismissed whereas the appeal of the assessee stands allowed in terms of our above order

ITA 1104/MUM/2018[2014-15]Status: DisposedITAT Mumbai15 Jan 2020AY 2014-15

Bench: Hon’Ble Shri Mahavir Singh, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri Ajay Kumar Rastogi- Ld. ARFor Respondent: Shri Anadi Varma - Ld.CIT-DR &
Section 33Section 37Section 37(1)

…1 M/s. Aristo Pharmaceuticals Private Limited Assessment Year :2014-15 आयकर अपीलीय अिधकरण “ए” "ायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI माननीय "ी महावीर िसंह, "ाियक सद" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI MAHAVIR SINGH, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ I.T.A. No.1104/Mum/2018 (िनधा"रण वष" / Assessment Year:2014-15) M/s. Aristo Pharmaceuticals Pvt. Ltd. DCIT-2(1)(1) Mercantile Chambers, 3rd Floor बनाम/ 5th Floor 12, N.J. Heredia Marg Aaykar Bhavan Vs. Ballard Estate, Mumbai-400 001. Mumbai-400 020. "थायीलेखासं./जीआइआरसं./PA…

DY. COMMISSIONER OF INCOME TAX ,CIRCLE- 1, THANE vs. BAYER PHARMACEUTICALS PRIVATE LIMITED , THANE

In the result, the appeal filed by Revenue is dismissed

ITA 6222/MUM/2018[2011-12]Status: DisposedITAT Mumbai18 Sept 2019AY 2011-12

Bench: Shri Vikas Awasthy & Shri Rajesh Kumarassessment Year : 2011-12 M/S. Bayer Pharmaceuticals Pvt. Ltd., Vs. Bayer House, Dcit, Circle-1 Central Avenue, Thane Hiranandani Estate, Thane (West) [Pan : Aabcb3852F] (Appellant) (Respondent)

For Appellant: Ms. Kavita P.Kaushik, DRFor Respondent: Shri Harry Parikh, AR
Section 20Section 33Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “B”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER Assessment Year : 2011-12 M/s. Bayer Pharmaceuticals Pvt. Ltd., Vs. Bayer House, DCIT, Circle-1 Central Avenue, Thane Hiranandani Estate, Thane (West) [PAN : AABCB3852F] (Appellant) (Respondent) Appellant by : Ms. Kavita P.Kaushik, DR Respondent by : Shri Harry Parikh, AR Date of Hearing : 16-09-2019 Date of Pronouncement : 18-09-2019 O R D E R PER RAJESH KUMAR, A.M: This appeal filed by the Revenue is directed against the order of the Commissioner of Income Tax(A…

ARISTO PHARMACEUTICALS P. LTD,MUMBAI vs. DCIT CIRCLE 2(1)(1), MUMBAI

In the result, appeal filed by the assessee is allowed and appeal filed by

ITA 5807/MUM/2017[2013-14]Status: DisposedITAT Mumbai28 Jun 2019AY 2013-14

Bench: Shri Mahavir Singh() & Shri G Manjunatha () Aristo Pharmaceuticals P Ltd Vs Acit, Range-2(1)(1), Mumbai 3Rd Mercantile Chambers, Floor, 12, J.N. Heredia Marg Ballard Estate, Mumbai 400 001 Pan : Aaaca4495N Appellant Respondednt Dcit, Circle-2(1)(1), Mumbai Vs Aristo Pharmaceuticals P Ltd Mercantile Chambers, 3Rd Floor, 12, J.N. Heredia Marg Ballard Estate, Mumbai 400 001 Appellant Respondednt

Section 37(1)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI Before Shri Mahavir Singh(JUDICIAL MEMBER) AND Shri G Manjunatha (ACCOUNTANT MEMBER) Aristo Pharmaceuticals P Ltd vs ACIT, Range-2(1)(1), Mumbai 3rd Mercantile Chambers, floor, 12, J.N. Heredia Marg Ballard Estate, Mumbai 400 001 PAN : AAACA4495N APPELLANT RESPONDEDNT DCIT, Circle-2(1)(1), Mumbai vs Aristo Pharmaceuticals P Ltd Mercantile Chambers, 3rd floor, 12, J.N. Heredia Marg Ballard Estate, Mumbai 400 001 APPELLANT RESPONDEDNT Assessee by Shri Ajay Kumar Rastogi Revenue by Shri Anadi Varma & Shri Ajey Malik Date of hearing 07-06-2019 Date o…

INDIA MEDTRONIC P.LTD,MUMBAI vs. ASST CIT 10(1)(1), MUMBAI

In the result, the appeal of the assessee is partly allowed

ITA 2160/MUM/2017[2012-13]Status: DisposedITAT Mumbai27 May 2019AY 2012-13

Bench: Shri Mahavir Singh & Shri Rajesh Kumarit(Tp)A No.2160/Mum/2017 Assessment Year : 2012-13 India Meditronic Pvt. Ltd., Acit 10(1)(1) 1241 Solitaire Corporate Park, Mumbai Vs. Bldg. No.12, 4Th Floor, Andheri Ghatkopar Link Road, Andheri (East), Mumbai 400 093

For Appellant: Shri Rajan R VoraFor Respondent: Shri Jayant Kumar
Section 143(3)Section 144C(13)Section 92B

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “K”, MUMBAI Before Shri Mahavir Singh, Judicial Member & Shri Rajesh Kumar, Accountant Member IT(TP)A No.2160/Mum/2017 Assessment Year : 2012-13 India Meditronic Pvt. Ltd., ACIT 10(1)(1) 1241 Solitaire Corporate Park, Mumbai Vs. Bldg. No.12, 4th floor, Andheri Ghatkopar Link Road, Andheri (East), Mumbai 400 093 PAN AAACI4227Q (Appellant) (Respondent) Appellant By : Shri Rajan R Vora Respondent By : Shri Jayant Kumar Date of Hearing : 24.04.2019 Date of Pronouncement : 27.05.2019 O R D E R Per Rajesh Kumar, Accountant Member The aforesaid appeal has been…

ACIT, GURGAON vs. M/S. ELI LILLY AND COMPANY INDIA PVT. LTD., GURGAON

In the result, the appeal is dismissed

ITA 968/DEL/2016[2011-12]Status: DisposedITAT Delhi25 Mar 2019AY 2011-12

Bench: : Shri Amit Shukla & Shri L.P. Sahuassessment Year: 2011-12

…following prescribed conditions. On this account also, the Panel observes that the free samples cannot be said to have been covered by a wider definition of ‘Gift’. 6.11.7 Moreover, as held by the Hon’ble Supreme Court in the case of Eskayef Pharmaceuticals (245 ITR 116), “the object of distribution of the samples of 6 the drugs to the doctors is to make them aware that such drugs are available in the market in relation to the cure of a particular affliction and, therefore, to persuade them to prescribe the same in appropriate cases and this is tantamount to publicity and sales promotion.” Accordingly, such exp…

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1(1), BANGALORE vs. M/S HIMALAYA DRUG COMPANY , BANGALORE

In the result, the appeal by the revenue and the CO by the assessee are dismissed, while the appeal by the assessee is partly allowed

ITA 820/BANG/2017[2005-06]Status: DisposedITAT Bangalore25 Jan 2019AY 2005-06

Bench: Shri N.V. Vasudevan & Shri Jason P. Boazassessment Year : 2005-06

For Appellant: Shri P.C. Khincha, CAFor Respondent: Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P. BOAZ, ACCOUNTANT MEMBER Assessment year : 2005-06 The Assistant Commissioner of Vs. M/s. Himalaya Drug Company, Income Tax, Makali, Tumkur Road, Central Circle 1(1), Bangalore – 562 123. Bangalore. PAN: AADFT 3025B APPELLANT RESPONDENT & CO No.82/Bang/2017 [in ITA No.820/Bang/2017] Assessment year : 2005-06 M/s. Himalaya Drug Company, Vs. The Assistant Commissioner of Makali, Tumkur Road, Income Tax, Bangalore – 562 123. Central Circle 1(1), PAN: AADFT 3025B Bangalore. APPELLANT / CROSS OBJECT…

THE HIMALAYA DRUG COMPANY ,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX RANGE-6(1), BANGALORE

In the result, the appeal by the revenue and the CO by the assessee are dismissed, while the appeal by the assessee is partly allowed

ITA 802/BANG/2017[2005-06]Status: DisposedITAT Bangalore25 Jan 2019AY 2005-06

Bench: Shri N.V. Vasudevan & Shri Jason P. Boazassessment Year : 2005-06

For Appellant: Shri P.C. Khincha, CAFor Respondent: Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P. BOAZ, ACCOUNTANT MEMBER Assessment year : 2005-06 The Assistant Commissioner of Vs. M/s. Himalaya Drug Company, Income Tax, Makali, Tumkur Road, Central Circle 1(1), Bangalore – 562 123. Bangalore. PAN: AADFT 3025B APPELLANT RESPONDENT & CO No.82/Bang/2017 [in ITA No.820/Bang/2017] Assessment year : 2005-06 M/s. Himalaya Drug Company, Vs. The Assistant Commissioner of Makali, Tumkur Road, Income Tax, Bangalore – 562 123. Central Circle 1(1), PAN: AADFT 3025B Bangalore. APPELLANT / CROSS OBJECT…

DCIT 2(1)(1), MUMBAI vs. ARISTO PHARMACEUTICALS P.LTD, MUMBAI

ITA 5747/MUM/2015[2012-13]Status: DisposedITAT Mumbai26 Jul 2018AY 2012-13

Bench: Shri G.S.Pannu, Am & Shri Ravish Sood, Jm Ita No.5553/Mum/2014 M/S Aristo Pharmaceuticals Pvt. Ltd. Asst.Cit-2(1) 5Th Floor, Aayakar Bhavan, Mercantile Chambers, बिधम/ Mumbai- 400020 3Rd Floor, 12, J.N. Heredia Marg, Vs. Ballard Estate, Mumbai-400 001. स्थामी रेखा सं./ जीआइआय सं./ Pan No. Aaaca4495N (अऩीराथी /Appellant) (प्रत्मथी / Respondent) : Ita No.5167/Mum/2015 Dcit-2(1)(1), M/S Aristo Pharmaceuticals Pvt. Ltd. Room No. 561, Mercantile Chambers, बिधम/ 5Th Floor, Aayakar Bhavan, 3Rd Floor, 12, J.N. Heredia Marg, M.K. Road, Vs. Ballard Estate, Mumbai- 400020 Mumbai-400 001 स्थामी रेखा सं./ जीआइआय सं./ Pan No. Aaaca4495N (अऩीराथी /Appellant) (प्रत्मथी / Respondent) :

For Appellant: Shri Ajay Kumar Rastogi, A.RFor Respondent: Shri R.P. Meena &
Section 143(2)Section 143(3)Section 154Section 271(1)(c)Section 80I

…P a g e | 1 ITA Nos. 6680/Mum/2012, 5553/Mum/2014, 5479/Mum/2015 ITA Nos. 6129/Mum/2014, 5167/Mum/2015, 5747/Mum/2015 AYs. 2005-06, 2009-10, 2011-12 & 2012-13 M/s Aristo Phamaceuticals Pvt. Ltd. Vs. Asst. CIT-2(1) IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI G.S.PANNU, AM AND SHRI RAVISH SOOD, JM ITA No.5553/Mum/2014 M/s Aristo Pharmaceuticals Pvt. Ltd. Asst.CIT-2(1) 5th Floor, Aayakar Bhavan, Mercantile Chambers, बिधम/ Mumbai- 400020 3rd Floor, 12, J.N. Heredia Marg, Vs. Ballard Estate, Mumbai-400 001. स्थामी रेखा सं./ जीआइआय सं./ PAN No. AAACA4495N (अऩीराथी /Appellant) (प्रत्मथी / Respo…

ACIT 2(1), MUMBAI vs. ARISTO PHARMACEUTICALS P. LTD, MUMBAI

ITA 6129/MUM/2014[2011-12]Status: DisposedITAT Mumbai26 Jul 2018AY 2011-12

Bench: Shri G.S.Pannu, Am & Shri Ravish Sood, Jm Ita No.5553/Mum/2014 M/S Aristo Pharmaceuticals Pvt. Ltd. Asst.Cit-2(1) 5Th Floor, Aayakar Bhavan, Mercantile Chambers, बिधम/ Mumbai- 400020 3Rd Floor, 12, J.N. Heredia Marg, Vs. Ballard Estate, Mumbai-400 001. स्थामी रेखा सं./ जीआइआय सं./ Pan No. Aaaca4495N (अऩीराथी /Appellant) (प्रत्मथी / Respondent) : Ita No.5167/Mum/2015 Dcit-2(1)(1), M/S Aristo Pharmaceuticals Pvt. Ltd. Room No. 561, Mercantile Chambers, बिधम/ 5Th Floor, Aayakar Bhavan, 3Rd Floor, 12, J.N. Heredia Marg, M.K. Road, Vs. Ballard Estate, Mumbai- 400020 Mumbai-400 001 स्थामी रेखा सं./ जीआइआय सं./ Pan No. Aaaca4495N (अऩीराथी /Appellant) (प्रत्मथी / Respondent) :

For Appellant: Shri Ajay Kumar Rastogi, A.RFor Respondent: Shri R.P. Meena &
Section 143(2)Section 143(3)Section 154Section 271(1)(c)Section 80I

…P a g e | 1 ITA Nos. 6680/Mum/2012, 5553/Mum/2014, 5479/Mum/2015 ITA Nos. 6129/Mum/2014, 5167/Mum/2015, 5747/Mum/2015 AYs. 2005-06, 2009-10, 2011-12 & 2012-13 M/s Aristo Phamaceuticals Pvt. Ltd. Vs. Asst. CIT-2(1) IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI G.S.PANNU, AM AND SHRI RAVISH SOOD, JM ITA No.5553/Mum/2014 M/s Aristo Pharmaceuticals Pvt. Ltd. Asst.CIT-2(1) 5th Floor, Aayakar Bhavan, Mercantile Chambers, बिधम/ Mumbai- 400020 3rd Floor, 12, J.N. Heredia Marg, Vs. Ballard Estate, Mumbai-400 001. स्थामी रेखा सं./ जीआइआय सं./ PAN No. AAACA4495N (अऩीराथी /Appellant) (प्रत्मथी / Respo…

ARISTO PHARMACEUTICALS P.LTD,MUMBAI vs. DCIT RG 2(1), MUMBAI

ITA 5553/MUM/2014[2011-12]Status: DisposedITAT Mumbai26 Jul 2018AY 2011-12

Bench: Shri G.S.Pannu, Am & Shri Ravish Sood, Jm Ita No.5553/Mum/2014 M/S Aristo Pharmaceuticals Pvt. Ltd. Asst.Cit-2(1) 5Th Floor, Aayakar Bhavan, Mercantile Chambers, बिधम/ Mumbai- 400020 3Rd Floor, 12, J.N. Heredia Marg, Vs. Ballard Estate, Mumbai-400 001. स्थामी रेखा सं./ जीआइआय सं./ Pan No. Aaaca4495N (अऩीराथी /Appellant) (प्रत्मथी / Respondent) : Ita No.5167/Mum/2015 Dcit-2(1)(1), M/S Aristo Pharmaceuticals Pvt. Ltd. Room No. 561, Mercantile Chambers, बिधम/ 5Th Floor, Aayakar Bhavan, 3Rd Floor, 12, J.N. Heredia Marg, M.K. Road, Vs. Ballard Estate, Mumbai- 400020 Mumbai-400 001 स्थामी रेखा सं./ जीआइआय सं./ Pan No. Aaaca4495N (अऩीराथी /Appellant) (प्रत्मथी / Respondent) :

For Appellant: Shri Ajay Kumar Rastogi, A.RFor Respondent: Shri R.P. Meena &
Section 143(2)Section 143(3)Section 154Section 271(1)(c)Section 80I

…P a g e | 1 ITA Nos. 6680/Mum/2012, 5553/Mum/2014, 5479/Mum/2015 ITA Nos. 6129/Mum/2014, 5167/Mum/2015, 5747/Mum/2015 AYs. 2005-06, 2009-10, 2011-12 & 2012-13 M/s Aristo Phamaceuticals Pvt. Ltd. Vs. Asst. CIT-2(1) IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI G.S.PANNU, AM AND SHRI RAVISH SOOD, JM ITA No.5553/Mum/2014 M/s Aristo Pharmaceuticals Pvt. Ltd. Asst.CIT-2(1) 5th Floor, Aayakar Bhavan, Mercantile Chambers, बिधम/ Mumbai- 400020 3rd Floor, 12, J.N. Heredia Marg, Vs. Ballard Estate, Mumbai-400 001. स्थामी रेखा सं./ जीआइआय सं./ PAN No. AAACA4495N (अऩीराथी /Appellant) (प्रत्मथी / Respo…

ARISTO PHARMACEUTICALS P.LTD,MUMBAI vs. ADDL CIT 2(1), MUMBAI

ITA 6680/MUM/2012[2009-10]Status: DisposedITAT Mumbai26 Jul 2018AY 2009-10

Bench: Shri G.S.Pannu, Am & Shri Ravish Sood, Jm Ita No.5553/Mum/2014 M/S Aristo Pharmaceuticals Pvt. Ltd. Asst.Cit-2(1) 5Th Floor, Aayakar Bhavan, Mercantile Chambers, बिधम/ Mumbai- 400020 3Rd Floor, 12, J.N. Heredia Marg, Vs. Ballard Estate, Mumbai-400 001. स्थामी रेखा सं./ जीआइआय सं./ Pan No. Aaaca4495N (अऩीराथी /Appellant) (प्रत्मथी / Respondent) : Ita No.5167/Mum/2015 Dcit-2(1)(1), M/S Aristo Pharmaceuticals Pvt. Ltd. Room No. 561, Mercantile Chambers, बिधम/ 5Th Floor, Aayakar Bhavan, 3Rd Floor, 12, J.N. Heredia Marg, M.K. Road, Vs. Ballard Estate, Mumbai- 400020 Mumbai-400 001 स्थामी रेखा सं./ जीआइआय सं./ Pan No. Aaaca4495N (अऩीराथी /Appellant) (प्रत्मथी / Respondent) :

For Appellant: Shri Ajay Kumar Rastogi, A.RFor Respondent: Shri R.P. Meena &
Section 143(2)Section 143(3)Section 154Section 271(1)(c)Section 80I

…P a g e | 1 ITA Nos. 6680/Mum/2012, 5553/Mum/2014, 5479/Mum/2015 ITA Nos. 6129/Mum/2014, 5167/Mum/2015, 5747/Mum/2015 AYs. 2005-06, 2009-10, 2011-12 & 2012-13 M/s Aristo Phamaceuticals Pvt. Ltd. Vs. Asst. CIT-2(1) IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI G.S.PANNU, AM AND SHRI RAVISH SOOD, JM ITA No.5553/Mum/2014 M/s Aristo Pharmaceuticals Pvt. Ltd. Asst.CIT-2(1) 5th Floor, Aayakar Bhavan, Mercantile Chambers, बिधम/ Mumbai- 400020 3rd Floor, 12, J.N. Heredia Marg, Vs. Ballard Estate, Mumbai-400 001. स्थामी रेखा सं./ जीआइआय सं./ PAN No. AAACA4495N (अऩीराथी /Appellant) (प्रत्मथी / Respo…

DCIT 10(1)(1), MUMBAI vs. INDIA MEDTRONIC P.LTD, MUMBAI

The appeal of the AO is dismissed

ITA 1800/MUM/2016[2011-12]Status: DisposedITAT Mumbai02 May 2018AY 2011-12
For Appellant: S/Shri Rajan Vora and Nikhil TiwariFor Respondent: Shri Jayant Kumar- DR
Section 115JSection 143(3)Section 254(1)

…आयकर अपीलीय अपीलीय अिधकरण अिधकरण, मुंबई मुंबई “ केकेकेके” खंडपीठ खंडपीठ आयकर आयकर आयकर अपीलीय अपीलीय अिधकरण अिधकरण मुंबई मुंबई खंडपीठ खंडपीठ Income-tax Appellate Tribunal -“K”Bench Mumbai संदीप गोसांई सव"ी सव"ी सव"ी राजे"" सव"ी राजे"" राजे"" राजे"" लेखा सद"य एवं लेखा सद"य एवं संदीप लेखा सद"य एवं लेखा सद"य एवं , संदीप संदीप गोसांई गोसांई, "याियक सद"य गोसांई "याियक सद"य "याियक सद"य "याियक सद"य Before S/Shri Rajendra,Accountant Member and Sandeep Gosain,Judicial Member आयकर अपील अपील संसंसंसं./I.T.A./1246/Mum/2016,िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2011-12 आयकर आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" I…

INDIA MEDTRONIC P.LTD,MUMBAI vs. DCIT 10(1)(1), MUMBAI

The appeal of the AO is dismissed

ITA 1246/MUM/2016[2011-12]Status: DisposedITAT Mumbai02 May 2018AY 2011-12
For Appellant: S/Shri Rajan Vora and Nikhil TiwariFor Respondent: Shri Jayant Kumar- DR
Section 115JSection 143(3)Section 254(1)

…आयकर अपीलीय अपीलीय अिधकरण अिधकरण, मुंबई मुंबई “ केकेकेके” खंडपीठ खंडपीठ आयकर आयकर आयकर अपीलीय अपीलीय अिधकरण अिधकरण मुंबई मुंबई खंडपीठ खंडपीठ Income-tax Appellate Tribunal -“K”Bench Mumbai संदीप गोसांई सव"ी सव"ी सव"ी राजे"" सव"ी राजे"" राजे"" राजे"" लेखा सद"य एवं लेखा सद"य एवं संदीप लेखा सद"य एवं लेखा सद"य एवं , संदीप संदीप गोसांई गोसांई, "याियक सद"य गोसांई "याियक सद"य "याियक सद"य "याियक सद"य Before S/Shri Rajendra,Accountant Member and Sandeep Gosain,Judicial Member आयकर अपील अपील संसंसंसं./I.T.A./1246/Mum/2016,िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2011-12 आयकर आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" I…

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…

SYNTHES MEDICAL P.LTD,MUMBAI vs. ACIT LTU-1, MUMBAI

The appeal of the Revenue is dismissed

ITA 1784/MUM/2016[2011-12]Status: DisposedITAT Mumbai13 Apr 2018AY 2011-12
For Appellant: S/Shri M.P. Lohia/Pranay GandhiFor Respondent: S/Shri V. Jenardhanan /V.Jayant Kumar-CIT-DR
Section 143(3)Section 254(1)

…ITA/1784/Mum/2016; I.T.A./1857/Mum/2016 & C.O. No.160/Mum/2016 (11-12) Synthes Medical Private Limited (merged with Johnson & Johnson Pvt.Ltd.) आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, मुंबई अिधकरण मुंबई मुंबई “ केकेकेके” खंडपीठ मुंबई खंडपीठ खंडपीठ खंडपीठ Income-tax Appellate Tribunal -“K”Bench Mumbai सव"ी सव"ी सव"ी राजे"" सव"ी राजे"" राजे"",लेखा राजे"" लेखा लेखा सद"य लेखा सद"य सद"य एवं सद"य एवं एवं, संदीप एवं संदीप संदीप गोसांई संदीप गोसांई गोसांई, "याियक गोसांई "याियक "याियक सद"य "याियक सद"य सद"य सद"य Before S/Shri Rajendra,Accountant Member and Sandeep Gosain,Judicial Member आय…

BAYER PHARMACEUTICALS PVT. LTD.,THANE vs. DCIT RANGE 4(1), MUMBAI

ITA 2880/MUM/2016[2010-11]Status: DisposedITAT Mumbai06 Apr 2018AY 2010-11
For Appellant: Shri Jigar SaiyaFor Respondent: Shri Rajat Mittal-DR
Section 143(3)Section 37(1)Section 37(2)Section 7

…आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, मुंबई अिधकरण मुंबई मुंबई “सी मुंबई सी सी” खंडपीठ सी खंडपीठ खंडपीठ मेमेमेमे खंडपीठ Income-tax Appellate Tribunal -“C”Bench Mumbai सव"ी राजे"",लेखा सद"य एवं अमरजीत "सह, "याियक सद"य Before S/Sh.Rajendra,Accountant Member and Amarjit Singh,Judicial Member आयकर अपील सं./I.T.A./2880/Mum/2016,िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2010-11 िनधा"रण िनधा"रण वष" वष" M/s. Bayer Pharmaceuticals Private DCIT – Range-4(1) Limited,Bayer House, Central Avenue, Aayakar Bhavan, M.K. Road Vs. Hiranandani Estate, Thane-400 607 Mumbai-400 020. PAN:AABCB 3852 F…

INDIA MEDTRONIC PRIVATE LIMITED,MUMBAI vs. DCIT , 10(1)(1), MUMBAI

ITA 1600/MUM/2015[2010-11]Status: DisposedITAT Mumbai17 Jan 2018AY 2010-11
For Appellant: S/Shri Jehangir Mistry, Hiren ChandeFor Respondent: Shri Jayant Kumar- DR
Section 115JSection 143(3)Section 254(1)

…आयकर अपीलीय अपीलीय अिधकरण अिधकरण, मुंबई मुंबई “ केकेकेके” खंडपीठ खंडपीठ आयकर आयकर आयकर अपीलीय अपीलीय अिधकरण अिधकरण मुंबई मुंबई खंडपीठ खंडपीठ Income-tax Appellate Tribunal -“K”Bench Mumbai सव"ी सव"ी सव"ी राजे"" सव"ी राजे"" राजे"",लेखा सद"य एवं राजे"" लेखा सद"य एवं लेखा सद"य एवं, , , , अमरजीत "सह लेखा सद"य एवं अमरजीत "सह अमरजीत "सह, "याियक सद"य अमरजीत "सह "याियक सद"य "याियक सद"य "याियक सद"य Before S/Shri Rajendra,Accountant Member and Amarjit Singh,Judicial Member आयकर अपील अपील संसंसंसं./I.T.A./1600/Mum/2015,िनधा"रण िनधा"रण वष" वष" /Assessment Year:2010-11 आयकर आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" India…

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Smithkline Beecham) Pharmaceuticals (India) Limited v. CIT (111 Taxmann 561) — Cited in 27 Judgments | BharatTax