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1 - 10 of 53 (0.98 seconds)Section 12A in The Income Tax Act, 1961 [Entire Act]
Section 21 in The General Clauses Act, 1897 [Entire Act]
Finance Act, 2012
Section 12 in The Indian Medical Council Act, 1956 [Entire Act]
Section 12AA in The Income Tax Act, 1961 [Entire Act]
Section 21 in The Indian Medical Council Act, 1956 [Entire Act]
Section 11 in The Indian Medical Council Act, 1956 [Entire Act]
Randox Laboratories (India) Private ... vs Dcit, Bangalore on 17 July, 2019
Before us, it only a
professional association of persons who have formed the trusts
duly approved by Maharashtra Medical Council and duly
registered u/s.12A/12AA/12AB and working for the charitable
objects and advancement of education and therefore ld.PCIT erred
in applying the ratio laid down by the Hon‟ble Apex Court in the
72
ITA No.518, 522, 549 and 417/PUN/2023
Poona Obstetrics and
Gynaecological Society and 3 others
case of M/s. Apex Laboratories Pvt. Ltd. vs. DCIT (supra) on the
facts of the instant case alleging the assessee(s) trust of
committing the ‗specified violation'. In view the above, we are of
the considered view that on merits of the case, assessee(s) trusts
deserve to succeed and accordingly finding of ld.PCIT cancelling
the registration of the assessee(s) trusts for the alleged violation
provided in section 12AB(4) of the Act is hereby reversed and the
registration granted u/s.12A/12AA/12AB of the Act are
reinstated and will remain in force. Grounds of appeal No.1, 2, 3
and 4 are allowed.
M/S Apex Laboratories P. Ltd. vs The Deputy Commissioner Of Income Tax ... on 22 February, 2022
ITA No.518, 522, 549 and 417/PUN/2023
Poona Obstetrics and
Gynaecological Society and 3 others
2.11 Reliance in this regard is placed on the decision of Hon'ble
Supreme Court in the case of Apex Laboratories (P) Ltd vs Deputy
Commissioner of Income Tax where it was held that,
―36. In the present case too, the incentives (or "freebies") given by
Apex, to the doctors, had a direct result of exposing the recipients
to the odium of sanctions, leading to a ban on their practice of
medicine. Those sanctions are mandated by law, as they are
embodied in the code of conduct and ethics, which are normative,
and have legally binding effect. The conceded participation of the
assessee- i.e., the provider or donor- was plainly prohibited, as far
as their receipt by the medical practitioners was concerned. That
medical practitioners were forbidden from accepting such gifts, or
"freebies" was no less a prohibition on the part of their giver, or
donor, i.e., Apex‖
It is also a known principle that what cannot be done directly,
cannot be achieved indirectly.