Dismissing the appeal of the revenue the Court held that the expenditure on conference of doctors could not treated as commission and the assessee is not liable to deduct tax at source . ( T.A. No. 172 to 177 of 2021 dt 11-8 2021 ) ( AY. 2011 -12 to 2013 -14 )
CIT v. Intas Pharmaceuticals Ltd ( 2021 ) 439 ITR 692/ 283 Taxman 215/129 taxmann.com 347/ 205 DTR 185/ 322 CTR 545 (Guj) (HC) / 129 taxmann.com 347 (Guj) (HC) Editorial : Order of Tribunal in Intas Pharmaceuticals Ltd v. ACIT (2021 ) 200 DTR 177 ( Ahd) ( Trib) is affirmed .Editorial: Notice issued in SLP against the order of High Couurt , CIT v. Intas Pharmaceuticals Ltd ( 2022) 286 Taxman 560(SC)
S. 194H : Deduction at source – Commission or brokerage – Expenditure on conference of doctors could not treated as commission – Not liable to deduct tax at source [ S. 201 ]