Fourrts (India) Labs Pvt Ltd., Chennai vs Dcit, Chennai on 5 July, 2017
1605/HYD/20 10) wherein it was held that payment made to NPPA
was not in the nature of penalty.
4. The CIT failed ... Government fixed basic prices for certain
products. National Pharmaceutical Pricing Authority (NPPA) oversees
pricing practices and in case of excess price, it directs the concerned