Supreme Court of India
M/s Apex Laboratories Pvt. Ltd. v. Deputy Commissioner of Income Tax, Large Tax Payer Unit - Ii
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
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not allowed to be claimed as a deduction under s.37(1) of the Act – An amendment to the Medica l Council Act, 1956 (now repealed) through the Indian Medical Council (Professional Conduct, Etiquette and Ethics) Regula tions, 2002 published in the Official Gazette on 14.12.2009, disallowed medica l practitioners from accepting emoluments in the form of inter alia gifts, travel facilities, hospitality, cash or mone tary grants – On 01.08.2012, CBDT also issued
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
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- The ratio: what the Court held, verbatim, with the page it sits on
- Every bench that relied on it, and every bench that argued against it
- Search every reported judgment, by party, citation or question
- Download the PDF, copy pinpoint citations ready for a filing
An email address, no password.