Supreme Court of India
M/s Apex Laboratories Pvt. Ltd. v. Deputy Commissioner of Income Tax, Large Tax Payer Unit - Ii
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What the Court ordered
In view of the foregoing discussion, the impugned judgment cannot be faulted with.
Judgment, page 29
From the headnote
Income Tax Act, 1961: s.37(1), Explanation 1 – Pharmaceutical companies gifting freebies to doctors etc. is clearly prohibited by law and not allowed to be claimed as a deduction under s.37(1) of the Act – An amendment to the Medical Council Act, 1956 (now repealed) through the Indian Medical Council (Professional Conduct, Etiquette and Ethics) Regulations, 2002 published in the Official Gazette on 14.12.2009, disallowed medical practitioners from accepting emoluments in the form of inter alia gifts, travel facilities, hospitality, cash or monetary grants – On 01.08.2012, CBDT also issued a…
Authorities it was built on
- 1998 P.V. Narasimha Rao Etc. Etc. v. State (cbl/spe) Etc. Etc.
- 1978 Jagir Singh v. Ranbir Singh & Anr.
- 2003 Jamal Uddin Ahmad v. Abu Saleh Najmuddin and Anr.
- 2006 Dr. T.A. Quereshi v. Commissioner of Income Tax, Bhopal
- 2004 Berger Paints India Ltd. v. Commissioner of Income Tax, Calcutta
- 2017 Director of Income Tax, Circle 26(1) New Delhi v. S.R.M.B. Dairy Farming (p) Ltd.
- 2011 Kanwarjit Singh Kakkar v. State of Punjab and Anr.
- 1995 Bihari Lal Jaiswal v. The Commissioner of Income Tax
- 1997 Maddi Venkataraman v. Commissioner of Income Tax
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