Case Law Details
Case Name : [Serdia Pharmaceuticals (India) Pvt. Ltd. Vs. ACIT (ITA Nos: 2469/Mum/06, 3032/Mum/07 and 2531/Mum/08)
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All ITAT ITAT Mumbai
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[Serdia Pharmaceuticals (India) Pvt. Ltd. Vs. ACIT (ITA Nos: 2469/Mum/06, 3032/Mum/07 and 2531/Mum/08) (Mumbai)]
Mumbai Tribunal Ruling- CUP method is the ‘most appropriate method’ to determine the arm’s length price in the cases of generic drug manufacturers so long as comparables are available and while innovators of drugs are allowed monopolistic pricing during the period when patents are in force so as to recoup the R & D costs, once the patent period expires, the higher pricing of the drug vis-�
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