Smithkline Beecham) Pharmaceuticals (India) Limited v. CIT

111 Taxmann 561Supreme Court of India2000#4398 most cited
27

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2021.

Also reported as

245 ITR 116

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

Mitoch Pharma P. Ltd, Mumbai vs. Idcit RG 10(3), Mumbai

In the result, the appeal filed by the revenue is dismissed

ITA 6986/MUM/2014[2010-11]Status: DisposedITAT Mumbai12 Jan 2018AY 2010-11

Bench: Shri D.T. Garasia & Shri G. Manjunathaassessment Year: 2010-11 M/S. Mitoch Pharma Pvt. Income Tax Officer Ltd., 9(2)(3), C-330, Antophill Aayakar Bhavan, Warehousing Co. Ltd., Vs. Mumbai Vidyalankar College Road, Wadala East, Mumbai - 37 Pan: Aaacm3981F (Appellant) (Respondent)

For Appellant: Dr. K. Shivaram, Sr. A.RFor Respondent: Shri T.A. Khan, D.R
Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “B”, MUMBAI BEFORE SHRI D.T. GARASIA, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER Assessment Year: 2010-11 M/s. Mitoch Pharma Pvt. Income Tax Officer Ltd., 9(2)(3), C-330, Antophill Aayakar Bhavan, Warehousing Co. Ltd., Vs. Mumbai Vidyalankar College Road, Wadala East, Mumbai - 37 PAN: AAACM3981F (Appellant) (Respondent) Present for: Assessee by : Dr. K. Shivaram, Sr. A.R. Shri Rahul K. Hakani, A.R. Revenue by : Shri T.A. Khan, D.R. Date of Hearing : 04.12.2017 Date of Pronouncement : 12.01.2018 O R D E R Per D.T. GARASIA, Judicial Member: The p…

M/S. Seamark Bio Organic Pvt. Ltd., Bhubaneswar vs. ACIT, Circle-1(1), Cuttack

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

ITA 252/CTK/2016[2012-13]Status: DisposedITAT Cuttack25 Apr 2017AY 2012-13

Bench: S/Shri N.S Saini & Kuldip Singh

For Appellant: Shri P.K.MishraFor Respondent: Shri A.Tigga, DR
Section 37Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE S/SHRI N.S SAINI, ACCOUNTANT MEMBER AND KULDIP SINGH JUDICIAL MEMBER ITA No.252 /CTK/2016 Assessment Year : 2012-13 Vs. ACIT, Circle 1(1), Cuttack M/s Seamark Bio Organic Pvt Ltd., At: Marutivilla, Patia, Plot No.12/D, Bhubaneswar. PAN/GIR No. AAHCS 9573 L (Appellant) .. ( Respondent) Assessee by : Shri P.K.Mishra Revenue by : Shri A.Tigga, DR Date of Hearing : 25/04/ 2017 Date of Pronouncement : 28 /04/ 2017 O R D E R Per N.S.Saini, AM This is an appeal filed by the assessee against the order of CIT(A)- Cuttack, dated 31.3.2016 for the a…

Aristo Pharmaceuticals P. Ltd, Mumbai vs. DCIT 2(1), Mumbai

In the result, appeal of assessee is allowed, as above

ITA 7899/MUM/2011[2006-07]Status: DisposedITAT Mumbai25 Jan 2017AY 2006-07

Bench: Shri G.S. Pannu & Shri Ram Lal Negi: (A.Y : 2006-07)

For Appellant: Shri Ajay Kumar RastogiFor Respondent: Dr. Saurabh Deshpande
Section 115W

…of Section 115WB(2)(D) is on and from AY. 2007- 08. 3 M/s. Aristo Pharmaceuticals Pvt. Ltd. 11. For that the Ld. CIT (A) has erred in affirming reliance by the Assessing Officer on the decision of the Hon'ble Apex Court in the case of Eskayef Ltd. reported in 245 ITR 116 while upholding the addition of Rs. 4.01 Crores. 12. For that the addition of Rs.4.01 Crores on account of value of FBT in respect of distribution of free samples of medical formulations to doctors & others is wrong, illegal and unjustified on the facts and in the circumstances of appellant's case. 13. For that the whole order is bad in law and…

DCIT 8(2), Mumbai vs. Phl Pharma P.Ltd, Mumbai

In the result, the appeal filed by the revenue is dismissed

ITA 4605/MUM/2014[2010-11]Status: DisposedITAT Mumbai12 Jan 2017AY 2010-11

Bench: S/Shri Amit Shukla, Jm & Manoj Kumar Aggarwal, Am Assessment Year: 2010-11

For Appellant: Shri M DayasagarFor Respondent: S/Shri J.D. Mistry &Nimesh Jain
Section 143(3)Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “C”, MUMBAI Before S/Shri Amit Shukla, JM & Manoj Kumar Aggarwal, AM Assessment Year: 2010-11 The Dy. CIT 8(2) PHL Pharma P Ltd. Mumbai 305 Sejal CHS Ltd. Vs. New Link Road, Mumbai- 400 058 PAN AACCN5346B (Appellant) (Respondent) Appellant By : Shri M Dayasagar Respondent By :S/Shri J.D. Mistry &Nimesh Jain Date of Hearing :28.09.2016 Date of Pronouncement :12.01.2017 O R D E R Per Amit Shukla, Judicial Member The aforesaid appeal has been filed by the Revenue against impugned order dated 21.04.2014, passed by Ld. CIT(Appeals)-17, Mumbai for the quant…

Liva Healthcare Ltd, Mumbai vs. Asst CIT Cir 6(3), Mumbai

In the result, appeals filed by the assessee in ITA No

ITA 945/MUM/2013[2009-10]Status: DisposedITAT Mumbai12 Sept 2016AY 2009-10

Bench: Shri Mahavir Singh & Shri Ramit Kocharआयकर अपील सं./I.T.A. No. 904/Mum/2013 ("नधा"रण वष" / Assessment Year : 2009-10) The Assistant Commissioner Liva Healthcare Limited बनाम/ Of Income Tax, Circle 6(3), Shivsagar Estate, V. Room No. 522, 5 Th Floor, ‘A’ Block, Aayakar Bhavan, M K Road, Dr. Annie Basant Road Mumbai-400020 Worli, Mumbai-400 018 "थायी लेखा सं./Pan : Aaafw0040N (अपीलाथ" /Appellant) .. (""यथ" / Respondent)

For Respondent: Shri B.V.Jhaveri
Section 143(3)Section 37

…आयकर अपील"य अ"धकरण “A” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 904/Mum/2013 ("नधा"रण वष" / Assessment Year : 2009-10) The Assistant Commissioner Liva Healthcare Limited बनाम/ of Income Tax, Circle 6(3), Shivsagar Estate, v. Room No. 522, 5 th Floor, ‘A’ Block, Aayakar Bhavan, M K Road, Dr. Annie Basant Road Mumbai-400020 Worli, Mumbai-400 018 "थायी लेखा सं./PAN : AAAFW0040N (अपीलाथ" /Appellant) .. (""यथ" / Respondent) आयकर अपील सं./I.T.A. No. 945/Mum/2013 ("नधा"रण वष" /…

ACIT Cir 6(3), Mumbai vs. Liva Healthcare Ltd, Mumbai

In the result, appeals filed by the assessee in ITA No

ITA 904/MUM/2013[2009-10]Status: DisposedITAT Mumbai12 Sept 2016AY 2009-10

Bench: Shri Mahavir Singh & Shri Ramit Kocharआयकर अपील सं./I.T.A. No. 904/Mum/2013 ("नधा"रण वष" / Assessment Year : 2009-10) The Assistant Commissioner Liva Healthcare Limited बनाम/ Of Income Tax, Circle 6(3), Shivsagar Estate, V. Room No. 522, 5 Th Floor, ‘A’ Block, Aayakar Bhavan, M K Road, Dr. Annie Basant Road Mumbai-400020 Worli, Mumbai-400 018 "थायी लेखा सं./Pan : Aaafw0040N (अपीलाथ" /Appellant) .. (""यथ" / Respondent)

For Respondent: Shri B.V.Jhaveri
Section 143(3)Section 37

…आयकर अपील"य अ"धकरण “A” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 904/Mum/2013 ("नधा"रण वष" / Assessment Year : 2009-10) The Assistant Commissioner Liva Healthcare Limited बनाम/ of Income Tax, Circle 6(3), Shivsagar Estate, v. Room No. 522, 5 th Floor, ‘A’ Block, Aayakar Bhavan, M K Road, Dr. Annie Basant Road Mumbai-400020 Worli, Mumbai-400 018 "थायी लेखा सं./PAN : AAAFW0040N (अपीलाथ" /Appellant) .. (""यथ" / Respondent) आयकर अपील सं./I.T.A. No. 945/Mum/2013 ("नधा"रण वष" /…

Eli Lilly & Co. (India) Pvt. Ltd., Gurgaon vs. DCIT, Gurgaon

ITA 788/DEL/2015[2010-11]Status: DisposedITAT Delhi20 Nov 2015AY 2010-11

Bench: Shri S.V.Mehrotra & Shri A.T. Varkey

For Appellant: Shri Ajay Vohra, Senior AdvocateFor Respondent: Shri Syed Nasir Ali, CIT DR
Section 143(3)Section 144CSection 92C

…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 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 expend…