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

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 2837/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,…

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 2836/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,…