Cholamandalam MS General Insurance Co. Ltd. v. DCIT

174 Taxmann.com 603High Court2025#5206 most cited

What is Cholamandalam MS General Insurance Co. Ltd. v. DCIT authority for?

Section 14A of the Income Tax Act does not apply to insurance companies as their assessments are governed by Section 44 of the Act and Rule 5 of the First Schedule.

22

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2025 to 2026.

Also referred to as

Cholamandalam MS General Insurance Co. Ltd. · Section 14A · Section 44 · insurance companies · Rule 5 · First Schedule · disallowance of expenses

Sections most often in play

Section 14ASection 37(1)Section 40(1)Section 40(2A)Section 44Section 115JBSection 10(38)Section 143(3)
Read the full judgment

Issues it is cited on

section 40(1)section 102business trustsection 43dprohibited by lawsection 114within four yearsfresh tangible materialfull and true disclosurefirst proviso to section 147section 22section 10(34)

Judgments citing Cholamandalam MS General Insurance Co. Ltd. v. DCIT

DCIT, CC 6(2), Mumbai vs. Hdfc Ergo General Insurance Company Limited, Mumbai

In the result, appeal filed by the assesse bearing ITA No

ITA 3282/MUM/2025[2017-18]Status: DisposedITAT Mumbai20 Jan 2026AY 2017-18

Bench: SHRI ANIKESH BANERJEE (Judicial Member), SHRI PRABHASH SHANKAR (Accountant Member)

For Appellant: ShriAbdulla PettiwalaFor Respondent: Shri RiteshMisra(CIT DR)a/w Shri
Section 115Section 143(3)Section 194HSection 244ASection 250Section 37(1)Section 40Section 40(1)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E”, MUMBAI BEFORESHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER I.T.A No.2842/Mum/2025 (Assessment Year: 2017-18) HDFC ERGO General vs DCIT, Central Circle-6(2), Mumbai Insurance Company Limited. R. No.450, 4th Floor, 6th Floor, Leela Business Park KautilyaBhavan, BKC, Bandra(E), Andheri Kurla Road, Andheri Mumbai-400051 J.B. Nagar S.O. Mumbai- 400059 PAN : AABCL5045N APPELLANT RESPONDENT I.T.A No.3282/Mum/2025 (Assessment Year: 2017-18) DCIT, Central Circle 6(2), vs HDFC ERGO General Insurance Mumbai Company Limited R. No.4…

Hdfc Ergo General Insurance Company Limited, Mumbai vs. The Assistant Commissioner of Income Tax, Central Circle 6(2), Mumbai

In the result, appeal filed by the assesse bearing ITA No

ITA 2842/MUM/2025[2017-18]Status: DisposedITAT Mumbai20 Jan 2026AY 2017-18
For Appellant: ShriAbdulla PettiwalaFor Respondent: Shri Ritesh Misra(CIT DR)a/w Shri
Section 115Section 143(3)Section 194HSection 244ASection 250Section 37(1)Section 40Section 40(1)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E”, MUMBAI BEFORESHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER Ι.Τ.Α No.2842/Mum/2025 (Assessment Year: 2017-18) HDFC ERGO General Insurance Company Limited. 6th Floor, Leela Business Park Andheri Kurla Road, Andheri J.B. Nagar S.O. Mumbai- 400059 PAN: AABCL5045N APPELLANT VS DCIT, Central Circle-6(2), Mumbai R. No.450, 4th Floor, Kautilya Bhavan, BKC, Bandra(E), Mumbai-400051 RESPONDENT Ι.Τ.Α No.3282/Mum/2025 (Assessment Year: 2017-18) DCIT, Central Circle 6(2), Mumbai R. No.450, 4th Floor, Kautilya Bhavan, BKC, Bandra(E), M…

United India Insuance Co Limited, Chennai vs. PCIT 3, Chennai

In the result, the appeals for AY 2014-15, 2016-17 & 2017-18 are

ITA 683/CHNY/2023[2017-18]Status: DisposedITAT Chennai05 Jan 2026AY 2017-18
Section 10(38)Section 143(3)Section 263Section 44

…आयकर अपीलीय अधिकरण, 'डी' न्यायपीठ, चेन्नई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘D' BENCH, CHENNAI श्री एस.एस. विश्वनेत्र रवि, न्यायिक सदस्य एवं श्री जगदीश, लेखा सदस्य के समक्ष । Before Shri S.S. Viswanethra Ravi, Judicial Member & Shri Jagadish, Accountant Member आयकर अपील सं./I.T.A. Nos.1759/Chny/2019, 182 & 183/Chny/2021, 430/Chny/2022 and 683/Chny/2023 निर्धारण वर्ष/Assessment Years: 2014-15, 2015-16, 2016-17 & 2017-18 United India Insurance Co. Ltd., O/o The Chief Manager, CFAC Nalanda, Door No. 19, Ground Floor, 4th Lane, Utamar Gandhi Salai, Chennai 600 034. [PAN:AAACU5552C] Vs. The Principal Commissioner o…

United India Insurance Co Ltd, Chennai vs. PCIT, Chennai

ITA 430/CHNY/2022[2017-18]Status: DisposedITAT Chennai05 Jan 2026AY 2017-18
Section 10(38)Section 143(3)Section 263Section 44

…आयकर अपीलीय अधिकरण, 'डी' न्यायपीठ, चेन्नई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘D' BENCH, CHENNAI श्री एस.एस. विश्वनेत्र रवि, न्यायिक सदस्य एवं श्री जगदीश, लेखा सदस्य के समक्ष । Before Shri S.S. Viswanethra Ravi, Judicial Member & Shri Jagadish, Accountant Member आयकर अपील सं./I.T.A. Nos.1759/Chny/2019, 182 & 183/Chny/2021, 430/Chny/2022 and 683/Chny/2023 निर्धारण वर्ष/Assessment Years: 2014-15, 2015-16, 2016-17 & 2017-18 United India Insurance Co. Ltd., Vs. The Principal Commissioner of O/o The Chief Manager, CFAC Department, Head Office, United India Nalanda, Door No. 19, Ground Floor, 4th Lane, Utamar Gandhi S…

United India Insurance Co Limited, Chennai vs. PCIT-3, Chennai

In the result, the appeals for AY 2014-15, 2016-17 & 2017-18 are partly allowed and appeals for AY 2015-16 & 2017-18 (in ITA No

ITA 182/CHNY/2021[2015-16]Status: DisposedITAT Chennai05 Jan 2026AY 2015-16

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. Nos.1759/Chny/2019, 182 & 183/Chny/2021, 430/Chny/2022 & 683/Chny/2023 िनधा"रण वष"/Assessment Years: 2014-15, 2015-16, 2016-17 & 2017-18 United India Insurance Co. Ltd., Vs. The Principal Commissioner Of O/O The Chief Manager, Cfac Income Tax – 3, Department, Head Office, United India Chennai 600 034. Nalanda, Door No. 19, Ground Floor, 4Th Lane, Utamar Gandhi Salai, Chennai 600 034. [Pan:Aaacu5552C] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Sundararaman, Ca ""थ" की ओर से/Respondent By : Ms. V. Pushpa, Sr. Standing Counsel (Virtual) सुनवाई की तारीख/ Date Of Hearing : 07.10.2025 घोषणा की तारीख /Date Of Pronouncement : 05.01.2026 आदेश /O R D E R Per S.S. Viswanethra Ravi: The Appeal In Ita No. 1759/Chny/2019 Filed By The Assessee Is Directed Against The Order Dated 29.03.2019 Passed By The Ld. Principal Commissioner Of Income Tax-3, Chennai For The Assessment Year 2014- 15. The Appeals In Ita No. 182 & 183/Chny/2021 Are Filed By The Assessee Against Different Orders Both Dated 28.03.2021 Passed By The Ld. Pcit-3, Chennai For The Assessment 2015-16 & 2016-17. The 2

For Appellant: Shri S. Sundararaman, CAFor Respondent: Ms. V. Pushpa, Sr. Standing Counsel
Section 10(38)Section 143(3)Section 263Section 44

…आयकर अपीलीय अिधकरण, ’डी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी एस.एस. िव"ने" रिव, "ाियक सद" एवं "ी जगदीश, लेखा सद" के सम" । Before Shri S.S. Viswanethra Ravi, Judicial Member & Shri Jagadish, Accountant Member आयकर अपील सं./I.T.A. Nos.1759/Chny/2019, 182 & 183/Chny/2021, 430/Chny/2022 and 683/Chny/2023 िनधा"रण वष"/Assessment Years: 2014-15, 2015-16, 2016-17 & 2017-18 United India Insurance Co. Ltd., Vs. The Principal Commissioner of O/o The Chief Manager, CFAC Income Tax – 3, Department, Head Office, United India Chennai 600 034. Nalanda, Door No. 19, Ground Floor, 4th Lane, Utam…

United India Insurance Co.Ltd, Chennai vs. PCIT-3, Chennai

ITA 1759/CHNY/2019[2014-15]Status: DisposedITAT Chennai05 Jan 2026AY 2014-15
Section 10(38)Section 143(3)Section 263Section 44

…2 I.T.A. No.1759/Chny/19 & Ors United India Insurance appeal in ITA No. 430/Chny/2022 is filed by the assessee against the order of the Id. PCIT-3, Chennai dated 31.03.2022 for the assessment year 2017-18. The appeal in ITA No. 683/Chny/2023 is filed by the assessee against the corrigendum order of the Id. PCIT-3, Chennai dated 29.03.2023 for the assessment year 2017-18. 2. Since, the issues raised in these appeals are similar based on the same identical facts, with the consent of both the parties, we proceed to hear all the appeals together and pass consolidated order for the sake of convenience. 3. First, we sh…

Aadarsh Laddha, Legal Heir of Kailash Chand Laddha, Kolkata vs. ITO, Ward 37(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 1013/KOL/2025[2016-2017]Status: DisposedITAT Kolkata31 Dec 2025AY 2016-2017

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 1013/Kol/2025 Assessment Year: 2016-2017 Aadarsh Laddha,………………….………...……Appellant (Legal Heir Of Kailash Chand Laddha) 31, Giri Babu Lane, Kolkata-700012, W.B. [Pan:Abapl2499R] -Vs.- Income Tax Officer,…………………………..…..Respondent Ward-37(1), Kolkata, 3, Government Place West, Kolkata-700001 Appearances By: Shri Sidhharth Kejriwal, C.A., Appeared On Behalf Of The Assessee Shri Kallol Mistry, Jcit, Sr. D.R., Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: December 09, 2025 Date Of Pronouncing The Order: December 31, 2025 O R D E R

Section 143(2)

…ITA No. 1013/KOL/2025 (A.Y. 2016-2017) Aadarsh Laddha (L/H. of Kailash Chand Laddha) IN THE INCOME TAX APPELLATE TRIBUNAL, ‘SMC’ BENCH, KOLKATA Before Shri Duvvuru RL Reddy, Vice-President (KZ) I.T.A. No. 1013/KOL/2025 Assessment Year: 2016-2017 Aadarsh Laddha,………………….………...……Appellant (Legal Heir of Kailash Chand Laddha) 31, Giri Babu Lane, Kolkata-700012, W.B. [PAN:ABAPL2499R] -Vs.- Income Tax Officer,…………………………..…..Respondent Ward-37(1), Kolkata, 3, Government Place West, Kolkata-700001 Appearances by: Shri Sidhharth Kejriwal, C.A., appeared on behalf of the assessee Shri Kallol Mistry, JCIT, Sr. D.R., a…

DCIT 3.2.1, Mumbai vs. The New India Assurance Co Limited, Mumbai

Accordingly, Ground No.1 to 4 raised by the Assessee are allowed

ITA 2830/MUM/2024[2018-19]Status: DisposedITAT Mumbai21 Nov 2025AY 2018-19

Bench: SHRI VIKRAM SINGH YADAV , ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Farooq IraniFor Respondent: Shri Satya Pal Kumar&
Section 115JSection 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL "I" BENCH, MUMBAI SHRI VIKRAM SINGH YADAV , ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA No.2616/Mum/2024 Assessment Year: 2010-2011 Assessment Year: 2012-2013 ITA No.2619/Mum/2024 Assessment Year: 2013-2014 Assessment Year:2015-2016 ITA No.2621/Mum/2024 Assessment Year: 2016-2017 Assessment Year: 2017-2018 ITA No.2623/Mum/2024 Assessment Year: 2018-2019 Assessment Year: 2019-2020 & C.O.96/Mum/2024 C.O.97/Mum/2024 Assessment Year: 2014-2015 Assessment Year: 2012-2013 The New India Assurance Co. Ltd. 87, New India Assurance Building, M. G. Road, Fort, Mumbai - 4…

DCIT 3.2.1, Mumbai vs. The New India Assurance Co Limited, Mumbai

Accordingly, Ground No.1 to 4 raised by the Assessee are allowed

ITA 2823/MUM/2024[2019-20]Status: DisposedITAT Mumbai21 Nov 2025AY 2019-20

Bench: SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Farooq IraniFor Respondent: Shri Satya Pal Kumar&
Section 115JSection 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL "I" BENCH, MUMBAI SHRI VIKRAM SINGH YADAV , ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA No.2616/Mum/2024 Assessment Year: 2010-2011 Assessment Year: 2012-2013 ITA No.2619/Mum/2024 Assessment Year: 2013-2014 Assessment Year:2015-2016 ITA No.2621/Mum/2024 Assessment Year: 2016-2017 Assessment Year: 2017-2018 ITA No.2623/Mum/2024 Assessment Year: 2018-2019 Assessment Year: 2019-2020 & C.O.96/Mum/2024 C.O.97/Mum/2024 Assessment Year: 2014-2015 Assessment Year: 2012-2013 The New India Assurance Co. Ltd. 87, New India Assurance Building, M. G. Road, Fort, Mumbai - 4…

The New India Assurance Co Ltd, Mumbai vs. Deputy Commissioner of Income Tax, Circle 3(2)(2), Mumbai

Accordingly, Ground No.1 to 4 raised by the Assessee are allowed

ITA 2622/MUM/2024[2018-19]Status: DisposedITAT Mumbai21 Nov 2025AY 2018-19

Bench: SHRI VIKRAM SINGH YADAV , ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Farooq IraniFor Respondent: Shri Satya Pal Kumar&
Section 115JSection 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL "I" BENCH, MUMBAI SHRI VIKRAM SINGH YADAV , ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA No.2616/Mum/2024 Assessment Year: 2010-2011 Assessment Year: 2012-2013 ITA No.2619/Mum/2024 Assessment Year: 2013-2014 Assessment Year:2015-2016 ITA No.2621/Mum/2024 Assessment Year: 2016-2017 Assessment Year: 2017-2018 ITA No.2623/Mum/2024 Assessment Year: 2018-2019 Assessment Year: 2019-2020 & C.O.96/Mum/2024 C.O.97/Mum/2024 Assessment Year: 2014-2015 Assessment Year: 2012-2013 The New India Assurance Co. Ltd. 87, New India Assurance Building, M. G. Road, Fort, Mumbai - 4…

The New India Assurance Co. Ltd, Mumbai vs. Deputy Commissioner of Income Tax, Circle 3(2)(2), Mumbai

Accordingly, Ground No.1 to 4 raised by the Assessee are allowed

ITA 2616/MUM/2024[2012-13]Status: DisposedITAT Mumbai21 Nov 2025AY 2012-13

Bench: SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Farooq IraniFor Respondent: Shri Satya Pal Kumar&
Section 115JSection 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL "I" BENCH, MUMBAI SHRI VIKRAM SINGH YADAV , ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA No.2616/Mum/2024 Assessment Year: 2010-2011 Assessment Year: 2012-2013 ITA No.2619/Mum/2024 Assessment Year: 2013-2014 Assessment Year:2015-2016 ITA No.2621/Mum/2024 Assessment Year: 2016-2017 Assessment Year: 2017-2018 ITA No.2623/Mum/2024 Assessment Year: 2018-2019 Assessment Year: 2019-2020 & C.O.96/Mum/2024 C.O.97/Mum/2024 Assessment Year: 2014-2015 Assessment Year: 2012-2013 The New India Assurance Co. Ltd. 87, New India Assurance Building, M. G. Road, Fort, Mumbai - 4…

Assistant Commissioner of Income Tax 14.1.2, Mumbai vs. Star Union Dai-Ichi Life Insurance Company Limited, Mumbai

ITA 3100/MUM/2025[2018-2019]Status: DisposedITAT Mumbai04 Nov 2025AY 2018-2019

Bench: Justice (Retd.) C V Bhadang, Hon’Ble & Ms. Padmavathy S, Hon’Bleasst. Cit 14(1)(2), Star Union Dai-Chi Life Insurance Mumbai. Company Limited, Vs. 11Th Floor, Vishwaroop I.T.Park, Plot N.34,35 & 36 Sector 30A Of Iip Vashi, Mumbai 400 703. (Appellant) (Respondent) Appellant By : Shri Arun Kanti Datta -Cit Dr Respondent By : Shri Bhupendra Karkhanis

For Appellant: Shri Arun Kanti Datta -CIT DRFor Respondent: Shri Bhupendra Karkhanis
Section 10Section 10(34)Section 115JSection 143(3)Section 14ASection 44

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “G”, MUMBAI Before Justice (Retd.) C V Bhadang, Hon’ble President & Ms. Padmavathy S, Hon’ble Accountant Member Asst. CIT 14(1)(2), Star Union Dai-Chi Life Insurance Mumbai. Company Limited, Vs. 11th Floor, Vishwaroop I.T.Park, Plot N.34,35 & 36 Sector 30A of IIP Vashi, Mumbai 400 703. (Appellant) (Respondent) Appellant By : Shri Arun Kanti Datta -CIT DR Respondent By : Shri Bhupendra Karkhanis Date of Hearing : 20.08.2025 Date of Pronouncement: 04.11.2025 O R D E R Per Justice (Retd.) C V Bhadang, President: By this appeal the Revenue is challenging the or…

DCIT, CC-6(2), Mumbai vs. Hdfc Ergo General Insurance Company Limited, Mumbai

Appeals are partly allowed and Revenue’s appeals are dismissed

ITA 3281/MUM/2025[2016-17]Status: DisposedITAT Mumbai30 Jul 2025AY 2016-17

Bench: Shri Saktijit Dey, Vp & Shri Prabhash Shankar, Am

For Appellant: Shri J.D. Mistri a/wFor Respondent: Shri Ritesh Misra, CIT (DR) Shri
Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VP AND SHRI PRABHASH SHANKAR, AM ITA No.2836, 2837, 2838, 2839, 2840, 2841/Mum/2025 (Assessment Years: 2010-11, 2011-12, 2013-14, 2014-15, 2015-16, 2016-17 ) HDFC ERGO General Insurance Assistant Commissioner of Income Tax, Company Ltd., Central Circle 6(2), Kautilya Bhavan, 6th Floor, Leela Business Park, Mumbai-400051 Andheri Kurla Road, Andheri East, Mumbai- 400059 Vs. J.B. Nagar S.O. (Appellant) : (Respondent) PAN NO. AABCL5045N ITA No.3277, 3278, 3279, 3280 & 3281/Mum/2025 (Assessment Years: 2010-11, 2011-12, 2013-14, 2015-16,…

DCIT, CC-6(2), Mumbai vs. Hdfc Ergo General Insurance Company Limited, Mumbai

Appeals are partly allowed and Revenue’s appeals are dismissed

ITA 3280/MUM/2025[2015-16]Status: DisposedITAT Mumbai30 Jul 2025AY 2015-16

Bench: Shri Saktijit Dey, Vp & Shri Prabhash Shankar, Am

For Appellant: Shri J.D. Mistri a/wFor Respondent: Shri Ritesh Misra, CIT (DR) Shri
Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VP AND SHRI PRABHASH SHANKAR, AM ITA No.2836, 2837, 2838, 2839, 2840, 2841/Mum/2025 (Assessment Years: 2010-11, 2011-12, 2013-14, 2014-15, 2015-16, 2016-17 ) HDFC ERGO General Insurance Assistant Commissioner of Income Tax, Company Ltd., Central Circle 6(2), Kautilya Bhavan, 6th Floor, Leela Business Park, Mumbai-400051 Andheri Kurla Road, Andheri East, Mumbai- 400059 Vs. J.B. Nagar S.O. (Appellant) : (Respondent) PAN NO. AABCL5045N ITA No.3277, 3278, 3279, 3280 & 3281/Mum/2025 (Assessment Years: 2010-11, 2011-12, 2013-14, 2015-16,…

Deputy Commissioner of Income Tax, Central Circle 6(2), Mumbai vs. Hdfc Ergo General Insurance Company Limited, Mumbai

Appeals are partly allowed and Revenue’s appeals are dismissed

ITA 3278/MUM/2025[2011-12]Status: DisposedITAT Mumbai30 Jul 2025AY 2011-12

Bench: Shri Saktijit Dey, Vp & Shri Prabhash Shankar, Am

For Appellant: Shri J.D. Mistri a/wFor Respondent: Shri Ritesh Misra, CIT (DR) Shri
Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VP AND SHRI PRABHASH SHANKAR, AM ITA No.2836, 2837, 2838, 2839, 2840, 2841/Mum/2025 (Assessment Years: 2010-11, 2011-12, 2013-14, 2014-15, 2015-16, 2016-17 ) HDFC ERGO General Insurance Assistant Commissioner of Income Tax, Company Ltd., Central Circle 6(2), Kautilya Bhavan, 6th Floor, Leela Business Park, Mumbai-400051 Andheri Kurla Road, Andheri East, Mumbai- 400059 Vs. J.B. Nagar S.O. (Appellant) : (Respondent) PAN NO. AABCL5045N ITA No.3277, 3278, 3279, 3280 & 3281/Mum/2025 (Assessment Years: 2010-11, 2011-12, 2013-14, 2015-16,…

DCIT, CC-6(2), Mumbai vs. Hdfc Ergo General Insurance Company Limited, Mumbai

Appeals are partly allowed and Revenue’s appeals are dismissed

ITA 3277/MUM/2025[2010-11]Status: DisposedITAT Mumbai30 Jul 2025AY 2010-11

Bench: Shri Saktijit Dey, Vp & Shri Prabhash Shankar, Am

For Appellant: Shri J.D. Mistri a/wFor Respondent: Shri Ritesh Misra, CIT (DR) Shri
Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VP AND SHRI PRABHASH SHANKAR, AM ITA No.2836, 2837, 2838, 2839, 2840, 2841/Mum/2025 (Assessment Years: 2010-11, 2011-12, 2013-14, 2014-15, 2015-16, 2016-17 ) HDFC ERGO General Insurance Assistant Commissioner of Income Tax, Company Ltd., Central Circle 6(2), Kautilya Bhavan, 6th Floor, Leela Business Park, Mumbai-400051 Andheri Kurla Road, Andheri East, Mumbai- 400059 Vs. J.B. Nagar S.O. (Appellant) : (Respondent) PAN NO. AABCL5045N ITA No.3277, 3278, 3279, 3280 & 3281/Mum/2025 (Assessment Years: 2010-11, 2011-12, 2013-14, 2015-16,…

Hdfc Ergo General Insurance Company Limited, Mumbai vs. The Assistant Commissioner of Income Tax, Central Circle 6(2), Mumbai

Appeals are partly allowed and Revenue’s appeals are dismissed

ITA 2841/MUM/2025[2016-17]Status: DisposedITAT Mumbai30 Jul 2025AY 2016-17

Bench: Shri Saktijit Dey, Vp & Shri Prabhash Shankar, Am

For Appellant: Shri J.D. Mistri a/wFor Respondent: Shri Ritesh Misra, CIT (DR) Shri
Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VP AND SHRI PRABHASH SHANKAR, AM ITA No.2836, 2837, 2838, 2839, 2840, 2841/Mum/2025 (Assessment Years: 2010-11, 2011-12, 2013-14, 2014-15, 2015-16, 2016-17 ) HDFC ERGO General Insurance Assistant Commissioner of Income Tax, Company Ltd., Central Circle 6(2), Kautilya Bhavan, 6th Floor, Leela Business Park, Mumbai-400051 Andheri Kurla Road, Andheri East, Mumbai- 400059 Vs. J.B. Nagar S.O. (Appellant) : (Respondent) PAN NO. AABCL5045N ITA No.3277, 3278, 3279, 3280 & 3281/Mum/2025 (Assessment Years: 2010-11, 2011-12, 2013-14, 2015-16,…

Hdfc Ergo General Insurance Company Limited, Mumbai vs. The Assistant Commissioner of Income Tax, Central Circle 6(2), Mumbai

Appeals are partly allowed and Revenue’s appeals are dismissed

ITA 2840/MUM/2025[2015-16]Status: DisposedITAT Mumbai30 Jul 2025AY 2015-16

Bench: Shri Saktijit Dey, Vp & Shri Prabhash Shankar, Am

For Appellant: Shri J.D. Mistri a/wFor Respondent: Shri Ritesh Misra, CIT (DR) Shri
Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VP AND SHRI PRABHASH SHANKAR, AM ITA No.2836, 2837, 2838, 2839, 2840, 2841/Mum/2025 (Assessment Years: 2010-11, 2011-12, 2013-14, 2014-15, 2015-16, 2016-17 ) HDFC ERGO General Insurance Assistant Commissioner of Income Tax, Company Ltd., Central Circle 6(2), Kautilya Bhavan, 6th Floor, Leela Business Park, Mumbai-400051 Andheri Kurla Road, Andheri East, Mumbai- 400059 Vs. J.B. Nagar S.O. (Appellant) : (Respondent) PAN NO. AABCL5045N ITA No.3277, 3278, 3279, 3280 & 3281/Mum/2025 (Assessment Years: 2010-11, 2011-12, 2013-14, 2015-16,…

Hdfc Ergo General Insurance Company Limited, Mumbai vs. The Assistant Commissioner of Income Tax, Central Circle 6(2), Mumbai

Appeals are partly allowed and Revenue’s appeals are dismissed

ITA 2839/MUM/2025[2014-15]Status: DisposedITAT Mumbai30 Jul 2025AY 2014-15

Bench: Shri Saktijit Dey, Vp & Shri Prabhash Shankar, Am

For Appellant: Shri J.D. Mistri a/wFor Respondent: Shri Ritesh Misra, CIT (DR) Shri
Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VP AND SHRI PRABHASH SHANKAR, AM ITA No.2836, 2837, 2838, 2839, 2840, 2841/Mum/2025 (Assessment Years: 2010-11, 2011-12, 2013-14, 2014-15, 2015-16, 2016-17 ) HDFC ERGO General Insurance Assistant Commissioner of Income Tax, Company Ltd., Central Circle 6(2), Kautilya Bhavan, 6th Floor, Leela Business Park, Mumbai-400051 Andheri Kurla Road, Andheri East, Mumbai- 400059 Vs. J.B. Nagar S.O. (Appellant) : (Respondent) PAN NO. AABCL5045N ITA No.3277, 3278, 3279, 3280 & 3281/Mum/2025 (Assessment Years: 2010-11, 2011-12, 2013-14, 2015-16,…

Hdfc Ergo General Insurance Company Limited, Mumbai vs. The Assistant Commissioner of Income Tax, Central Circle 6(2), Mumbai

Appeals are partly allowed and Revenue’s appeals are dismissed

ITA 2838/MUM/2025[2013-14]Status: DisposedITAT Mumbai30 Jul 2025AY 2013-14

Bench: Shri Saktijit Dey, Vp & Shri Prabhash Shankar, Am

For Appellant: Shri J.D. Mistri a/wFor Respondent: Shri Ritesh Misra, CIT (DR) Shri
Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VP AND SHRI PRABHASH SHANKAR, AM ITA No.2836, 2837, 2838, 2839, 2840, 2841/Mum/2025 (Assessment Years: 2010-11, 2011-12, 2013-14, 2014-15, 2015-16, 2016-17 ) HDFC ERGO General Insurance Assistant Commissioner of Income Tax, Company Ltd., Central Circle 6(2), Kautilya Bhavan, 6th Floor, Leela Business Park, Mumbai-400051 Andheri Kurla Road, Andheri East, Mumbai- 400059 Vs. J.B. Nagar S.O. (Appellant) : (Respondent) PAN NO. AABCL5045N ITA No.3277, 3278, 3279, 3280 & 3281/Mum/2025 (Assessment Years: 2010-11, 2011-12, 2013-14, 2015-16,…

Cholamandalam MS General Insurance Co. Ltd. v. DCIT (174 Taxmann.com 603) — Cited in 22 Judgments | BharatTax