What is DCIT v. National Insurance Co.Ltd. authority for?

A provision made for Unclaimed Prior Revenue (UPR) is not an item to be added back to book profit under Explanation 1 to section 115JB(2) of the Income Tax Act, 1961.

How many judgments cite DCIT v. National Insurance Co.Ltd.?

53 judgments on BharatTax cite DCIT v. National Insurance Co.Ltd. (72 Taxmann.com 116), spanning 2019 to 2026.

Which sections of the Income Tax Act does DCIT v. National Insurance Co.Ltd. come up under?

It is most often cited in judgments turning on Section 115JB, Section 195, Section 40(a)(i), Section 44, Section 143(3), Section 37(1).

DCIT v. National Insurance Co.Ltd. (72 Taxmann.com 116)

Royal Sundaram General Insurance Company Ltd, Chennai vs. DCIT, Ltu, Chennai

ITA 86/CHNY/2018[2008-09]Status: DisposedITAT Chennai08 Jan 2025AY 2008-09

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.86, 87, 88, 89, 90, 91, 92 & 93 /Chny/2018 निर्धारण वर्ष /Assessment Years: 2008-09, 2009-10, 2010-11, 2011-12, 2011-12, 2012-13, 2013-14, 2014-15, M/S.Royal Sundaram General Insurance Company Limited, Vishranthi Melaram Towers, No.2/319, Rajiv Gandhi Salai(Omr), Karapakkam, Chennai-600 097. [Pan: Aabcr7106G] Dy. Commissioner Of Income Tax, Large Tax Payer Unit, Chennai. आयकर अपील सं./Ita Nos.491, 492, 493, 494, 495 & 496 /Chny/2018 निर्धारण वर्ष /Assessment Years: 2008-09, 2010-11, 2011-12, 2012-13, 2013-14, 2014-15 Dy. Commissioner Of Income Tax, Large Tax Payer Unit, Chennai. M/S.Royal Sundaram General Insurance Company Limited, (अपीलार्थी/Appellant) Vishranthi Melaram Towers, No.2/319, Rajiv Gandhi Salai(Omr), Karapakkam, Chennai-600 097. [Pan: Aabcr7106G] (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से / Assessee By Shri Vikaram Vijayaraghavan, Advocate प्रत्यर्थी की ओर से /Revenue By Shri A.Sanjay For Ms V.Pushpa, Sr.Standing Counsel For It Dept. सुनवाई की तारीख/Date Of Hearing : 15.10.2024 घोषणा की तारीख /Date Of Pronouncement : 08.01.2025 आदेश / Order Per Bench: The Following Appeals Have Been Raised By The Appellant Assessee & Appellant Revenue Contesting Assessment / Appellate Orders For Ays 2008-09 To Ay 2014-15. As The Grounds Of Appeal In Respective Appeals Of Assessee & Revenue Are Largely Common, All The Appeals Are Adjudicated Through This Common Orders. S. No. Appeal Nos. Ays Appellate Cit(A) Order Details Revenue A B C D E F 1

Section 143(3)Section 148

…equently he proceeded to add back the same. The Ld. First Appellate Authority has deliberated upon this issue in para 4.6.1 on page 7 of his order. Placing reliance upon the decision of on Hon'ble ITAT Kolkata in the case of National Insurance Company Limited 72 Taxmann.com 116 he deleted the addition of the Ld. AO. 12.1 We have heard the rival submissions in the light of material available on records. The Ld. Counsel for the assessee has apart from endorsing the views of Ld.First Appellate Authority also drawn our attention to the order of this tribunal in the case of United India Insurance vide ITA No.1085/Chny…

DCIT Ltu 1, Chennai vs. M/S Royal Sundaram General Insurance Company Limited, Chennai

In the result, the appeals of the assesse and Revenue are dealt as under:-

ITA 495/CHNY/2018[2013-14]Status: DisposedITAT Chennai08 Jan 2025AY 2013-14

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.86, 87, 88, 89, 90, 91, 92 & 93 /Chny/2018 निर्धारण वर्ा /Assessment Years: 2008-09, 2009-10, 2010-11, 2011-12, 2011-12, 2012-13, 2013-14, 2014-15, M/S.Royal Sundaram General Dy. Commissioner Of Income Tax, Insurance Company Limited, Large Tax Payer Unit, Vishranthi Melaram Towers, Chennai. No.2/319, Rajiv Gandhi Salai(Omr), Karapakkam, Chennai-600 097. [Pan: Aabcr7106G] आयकर अपील सं./Ita Nos.491, 492, 493, 494, 495 & 496 /Chny/2018 निर्धारण वर्ा /Assessment Years: 2008-09, 2010-11, 2011-12, 2012-13, 2013-14, 2014-15 Dy. Commissioner Of Income Tax, M/S.Royal Sundaram General Large Tax Payer Unit, Insurance Company Limited, Chennai. Vishranthi Melaram Towers, No.2/319, Rajiv Gandhi Salai(Omr), Karapakkam, Chennai-600 097. [Pan: Aabcr7106G] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) : Shri Vikaram Vijayaraghavan, Advocate अपीलार्थी की ओर से/ Assessee By प्रत्यर्थी की ओर से /Revenue By : Shri A.Sanjay For Ms V.Pushpa, Sr.Standing Counsel For It Dept. सुनवाई की तारीख/Date Of Hearing : 15.10.2024 घोषणा की तारीख /Date Of Pronouncement : 08.01.2025

For Respondent: Shri A.Sanjay for Ms V.Pushpa

Section 143(3)Section 148

…equently he proceeded to add back the same. The Ld. First Appellate Authority has deliberated upon this issue in para 4.6.1 on page 7 of his order. Placing reliance upon the decision of on Hon’ble ITAT Kolkata in the case of National Insurance Company Limited 72 Taxmann.com 116 he deleted the addition of the Ld. AO. 12.1 We have heard the rival submissions in the light of material available on records. The Ld. Counsel for the assessee has apart from endorsing the views of Ld.First Appellate Authority also drawn our attention to the order of this tribunal in the case of United India Insurance vide ITA No.1085/Chny…

DCIT Ltu 1, Chennai vs. M/S Royal Sundaram General Insurance Company Limited, Chennai

In the result, the appeals of the assesse and Revenue are dealt as under:-

ITA 494/CHNY/2018[2012-13]Status: DisposedITAT Chennai08 Jan 2025AY 2012-13

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.86, 87, 88, 89, 90, 91, 92 & 93 /Chny/2018 निर्धारण वर्ा /Assessment Years: 2008-09, 2009-10, 2010-11, 2011-12, 2011-12, 2012-13, 2013-14, 2014-15, M/S.Royal Sundaram General Dy. Commissioner Of Income Tax, Insurance Company Limited, Large Tax Payer Unit, Vishranthi Melaram Towers, Chennai. No.2/319, Rajiv Gandhi Salai(Omr), Karapakkam, Chennai-600 097. [Pan: Aabcr7106G] आयकर अपील सं./Ita Nos.491, 492, 493, 494, 495 & 496 /Chny/2018 निर्धारण वर्ा /Assessment Years: 2008-09, 2010-11, 2011-12, 2012-13, 2013-14, 2014-15 Dy. Commissioner Of Income Tax, M/S.Royal Sundaram General Large Tax Payer Unit, Insurance Company Limited, Chennai. Vishranthi Melaram Towers, No.2/319, Rajiv Gandhi Salai(Omr), Karapakkam, Chennai-600 097. [Pan: Aabcr7106G] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) : Shri Vikaram Vijayaraghavan, Advocate अपीलार्थी की ओर से/ Assessee By प्रत्यर्थी की ओर से /Revenue By : Shri A.Sanjay For Ms V.Pushpa, Sr.Standing Counsel For It Dept. सुनवाई की तारीख/Date Of Hearing : 15.10.2024 घोषणा की तारीख /Date Of Pronouncement : 08.01.2025

For Respondent: Shri A.Sanjay for Ms V.Pushpa

Section 143(3)Section 148

…equently he proceeded to add back the same. The Ld. First Appellate Authority has deliberated upon this issue in para 4.6.1 on page 7 of his order. Placing reliance upon the decision of on Hon’ble ITAT Kolkata in the case of National Insurance Company Limited 72 Taxmann.com 116 he deleted the addition of the Ld. AO. 12.1 We have heard the rival submissions in the light of material available on records. The Ld. Counsel for the assessee has apart from endorsing the views of Ld.First Appellate Authority also drawn our attention to the order of this tribunal in the case of United India Insurance vide ITA No.1085/Chny…

DCIT Ltu 1, Chennai vs. M/S Royal Sundaram General Insurance Company Limited, Chennai

ITA 493/CHNY/2018[2011-12]Status: DisposedITAT Chennai08 Jan 2025AY 2011-12

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.86, 87, 88, 89, 90, 91, 92 & 93 /Chny/2018 निर्धारण वर्ष /Assessment Years: 2008-09, 2009-10, 2010-11, 2011-12, 2011-12, 2012-13, 2013-14, 2014-15, M/S.Royal Sundaram General Insurance Company Limited, Vishranthi Melaram Towers, No.2/319, Rajiv Gandhi Salai(Omr), Karapakkam, Chennai-600 097. [Pan: Aabcr7106G] Dy. Commissioner Of Income Tax, Large Tax Payer Unit, Chennai. आयकर अपील सं./Ita Nos.491, 492, 493, 494, 495 & 496 /Chny/2018 निर्धारण वर्ष /Assessment Years: 2008-09, 2010-11, 2011-12, 2012-13, 2013-14, 2014-15 Dy. Commissioner Of Income Tax, Large Tax Payer Unit, Chennai. M/S.Royal Sundaram General Insurance Company Limited, (अपीलार्थी/Appellant) Vishranthi Melaram Towers, No.2/319, Rajiv Gandhi Salai(Omr), Karapakkam, Chennai-600 097. [Pan: Aabcr7106G] (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से / Assessee By : Shri Vikaram Vijayaraghavan, Advocate प्रत्यर्थी की ओर से /Revenue By : Shri A.Sanjay For Ms V.Pushpa, सुनवाई की तारीख/Date Of Hearing : Sr.Standing Counsel For It Dept. घोषणा की तारीख /Date Of Pronouncement : 08.01.2025 Per Bench: आदेश / Order The Following Appeals Have Been Raised By The Appellant Assessee & Appellant Revenue Contesting Assessment / Appellate Orders For Ays 2008-09 To Ay 2014-15. As The Grounds Of Appeal In Respective Appeals Of Assessee & Revenue Are Largely Common, All The Appeals Are Adjudicated Through This Common Orders. S. No. A 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Appeal Nos. B

For Appellant: Shri Vikaram Vijayaraghavan, AdvocateFor Respondent: Shri A.Sanjay for Ms V.Pushpa

Section 143(3)Section 148

…equently he proceeded to add back the same. The Ld. First Appellate Authority has deliberated upon this issue in para 4.6.1 on page 7 of his order. Placing reliance upon the decision of on Hon'ble ITAT Kolkata in the case of National Insurance Company Limited 72 Taxmann.com 116 he deleted the addition of the Ld. AO. 12.1 We have heard the rival submissions in the light of material available on records. The Ld. Counsel for the assessee has apart from endorsing the views of Ld.First Appellate Authority also drawn our attention to the order of this tribunal in the case of United India Insurance vide ITA No.1085/Chny…

DCIT Ltu 1, Chennai vs. M/S Royal Sundaram General Insurance Company Limited, Chennai

ITA 491/CHNY/2018[2008-09]Status: DisposedITAT Chennai08 Jan 2025AY 2008-09

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.86, 87, 88, 89, 90, 91, 92 & 93 /Chny/2018 निर्धारण वर्ष /Assessment Years: 2008-09, 2009-10, 2010-11, 2011-12, 2011-12, 2012-13, 2013-14, 2014-15, M/S.Royal Sundaram General Dy. Commissioner Of Income Tax, Insurance Company Limited, Large Tax Payer Unit, Vishranthi Melaram Towers, Chennai. No.2/319, Rajiv Gandhi Salai(Omr), Karapakkam, Chennai-600 097. [Pan: Aabcr7106G] आयकर अपील सं./Ita Nos.491, 492, 493, 494, 495 & 496 /Chny/2018 निर्धारण वर्ष /Assessment Years: 2008-09, 2010-11, 2011-12, 2012-13, 2013-14, 2014-15 Dy. Commissioner Of Income Tax, M/S.Royal Sundaram General Large Tax Payer Unit, Insurance Company Limited, Chennai. Vishranthi Melaram Towers, No.2/319, Rajiv Gandhi Salai(Omr), Karapakkam, Chennai-600 097. [Pan: Aabcr7106G] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से / Assessee By : Shri Vikaram Vijayaraghavan, Advocate प्रत्यर्थी की ओर से /Revenue By : Shri A.Sanjay For Ms V.Pushpa, सुनवाई की तारीख/Date Of Hearing : Sr.Standing Counsel For It Dept. घोषणा की तारीख /Date Of Pronouncement 15.10.2024 08.01.2025 Per Bench: आदेश / Order The Following Appeals Have Been Raised By The Appellant Assessee & Appellant Revenue Contesting Assessment / Appellate Orders For Ays 2008-09 To Ay 2014-15. As The Grounds Of Appeal In Respective Appeals Of Assessee & Revenue Are Largely Common, All The Appeals Are Adjudicated Through This Common Orders. S. No. A Appeal Nos. B Ays C Appellate D Cit(A) Order Details E Revenue F 1

For Appellant: Shri Vikaram Vijayaraghavan, AdvocateFor Respondent: Shri A.Sanjay for Ms V.Pushpa

Section 143(3)Section 148

…equently he proceeded to add back the same. The Ld. First Appellate Authority has deliberated upon this issue in para 4.6.1 on page 7 of his order. Placing reliance upon the decision of on Hon'ble ITAT Kolkata in the case of National Insurance Company Limited 72 Taxmann.com 116 he deleted the addition of the Ld. AO. 12.1 We have heard the rival submissions in the light of material available on records. The Ld. Counsel for the assessee has apart from endorsing the views of Ld.First Appellate Authority also drawn our attention to the order of this tribunal in the case of United India Insurance vide ITA No.1085/Chny…

Joint Commissioner of Income Tax (OSD)-I/C DCIT Circle 8(3)(1), Mumbai vs. M/S Tata Aig General Insurance Co. Ltd, Mumbai

ITA 1835/MUM/2023[2017-2018]Status: DisposedITAT Mumbai30 Oct 2024AY 2017-2018

For Appellant: Shri Madhur Agrawal, AdvocateFor Respondent: Shri Biswanath Das, CIT DR

Section 10(15)(iv)Section 101A(7)Section 143(3)Section 32Section 37(1)Section 40Section 43BSection 44

…ITA Nos. 1834 & 1835/MUM/2023 Assessment Years: 2016-17 and 2017-18 Deputy Commissioner of Income Tax, Circle – 8(3)(1), Mumbai (Assessee) Vs. Tata AIG General Insurance Co. Ltd., 15th Floor, Tower-A, Peninsula Business Park, G.K. Marg, Lower Parel, Mumbai – 400 013 (PAN : AABCT3518Q) (Respondent) ITA Nos. 1815 & 1816/MUM/2023 Assessment Years: 2016-17 and 2017-18 Tata AIG General Insurance Co. Ltd., 15th Floor, Tower-A, Peninsula Business Park, G.K. Marg, Lower Parel, Mumbai – 400 013 (PAN : AABCT3518Q) (Assessee) Vs. Assistant Commissioner of Income Tax – 8(3)(1) (Respondent) Present for: Assessee : Shri Madh…

DCIT, Cir-8(3)(1), Mumbai vs. M/S. Tata Aig General Insurance Co. Ltd., Mumbai

ITA 1834/MUM/2023[2016-17]Status: DisposedITAT Mumbai30 Oct 2024AY 2016-17

Bench: Shri Anikesh Banerjee & Shri Girish Agrawal

For Appellant: Shri Madhur Agrawal, AdvocateFor Respondent: Shri Biswanath Das, CIT DR

Section 10(15)(iv)Section 101A(7)Section 143(3)Section 32Section 37(1)Section 40Section 43BSection 44

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos. 1834 & 1835/MUM/2023 Assessment Years: 2016-17 and 2017-18 Deputy Commissioner of Income Tax, Circle – 8(3)(1), Mumbai (Assessee) Tata AIG General Insurance Co. Ltd., 15th Floor, Tower-A, Vs. Peninsula Business Park, G.K. Marg, Lower Parel, Mumbai – 400 013 (PAN : AABCT3518Q) (Respondent) ITA Nos. 1815 & 1816/MUM/2023 Assessment Years: 2016-17 and 2017-18 Tata AIG General Insurance Co. Ltd., 15th Floor, Tower-A, Peninsula Business Park, G.K. Marg, Lower Vs. Pare…

M/S Tata Aig General Insurance Co.Ltd., Mumbai vs. ACIT - 8(3)(1), Mumbai

ITA 1816/MUM/2023[2017-18]Status: DisposedITAT Mumbai30 Oct 2024AY 2017-18

Section 10(15)(iv)Section 101A(7)Section 143(3)Section 32Section 37(1)Section 40Section 43BSection 44

…ITA Nos. 1834/MUM/2023 & ors. Tata AIG General Insurance Co. Ltd. AYs 2016-17 and 2017-18 ORDER PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: The above captioned appeals filed by the revenue and assessee are against the orders of Ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, vide order nos. ITBA/NFAC/S/250/2022- 23/1051204178(1) and ITBA/NFAC/S/250/2022-23/1051204527(1) dated 23.03.2023, passed against the assessment orders by the ACIT, Circle-8(3)(1), Mumbai, u/s. 143(3) of the Income-tax Act (hereinafter referred to as the “Act”), dated 06.12.2019 and 26.12.2019 for Assessment Years 2016-17 and 2017-18,…

M/S Tata Aig General Insurance Co.Ltd., Mumbai vs. ACIT - 8(3)(1), Mumbai

ITA 1815/MUM/2023[2016-17]Status: DisposedITAT Mumbai30 Oct 2024AY 2016-17

Bench: Shri Anikesh Banerjee & Shri Girish Agrawal

For Appellant: Shri Madhur Agrawal, AdvocateFor Respondent: Shri Biswanath Das, CIT DR

Section 10(15)(iv)Section 101A(7)Section 143(3)Section 32Section 37(1)Section 40Section 43BSection 44

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos. 1834 & 1835/MUM/2023 Assessment Years: 2016-17 and 2017-18 Deputy Commissioner of Income Tax, Circle – 8(3)(1), Mumbai (Assessee) Tata AIG General Insurance Co. Ltd., 15th Floor, Tower-A, Vs. Peninsula Business Park, G.K. Marg, Lower Parel, Mumbai – 400 013 (PAN : AABCT3518Q) (Respondent) ITA Nos. 1815 & 1816/MUM/2023 Assessment Years: 2016-17 and 2017-18 Tata AIG General Insurance Co. Ltd., 15th Floor, Tower-A, Peninsula Business Park, G.K. Marg, Lower Vs. Pare…

Markel Capital Limited, London, Uk vs. Deputy Commissioner of Income Tax, International Tax Circle

In the result, both the appeals of the assessee are partly allowed

ITA 4710/MUM/2023[2021-22]Status: DisposedITAT Mumbai14 Aug 2024AY 2021-22

Bench: Shri Narendra Kumar Billaiya, Hon’Ble & Shri Rahul Chaudhary, Hon’Ble

For Appellant: Shri Farrokh Irani/ Shri Vishal Shah & Shri JairajFor Respondent: Shri Anil Sant, Addl. CIT, D/R

Section 115JSection 143(3)

…| आयकर अपीलीय अिधकरण "ायपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER & SHRI RAHUL CHAUDHARY, HON’BLE JUDICIAL MEMBER I.T.A. No. 3407 & 4710/Mum/2023 Assessment Year: 2020-21 & 2021-22 Markel Capital Limited, Sarika Jai, DCIT-Int. tax London, UK Circle 3(2)(1), Mumbai Vs 20, Fenchurch Street London United Kingdom - 999999 [PAN: AALCM9316M] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Farrokh Irani/ Shri Vishal Shah & Shri Jairaj Purandare & Ms. Shibank Bakshi, A/Rs Revenue by : Shri Anil Sant, Addl. CIT, D/R स…

Markel Capital Limited, London, Uk vs. Sarika Jain, DCIT - Int. Tax Circle 3(2)(1), Mumbai

In the result, both the appeals of the assessee are partly allowed

ITA 3407/MUM/2023[2020-2021]Status: DisposedITAT Mumbai14 Aug 2024AY 2020-2021

Bench: Shri Narendra Kumar Billaiya, Hon’Ble & Shri Rahul Chaudhary, Hon’Ble

For Appellant: Shri Farrokh Irani/ Shri Vishal Shah & Shri JairajFor Respondent: Shri Anil Sant, Addl. CIT, D/R

Section 115JSection 143(3)

…| आयकर अपीलीय अिधकरण "ायपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER & SHRI RAHUL CHAUDHARY, HON’BLE JUDICIAL MEMBER I.T.A. No. 3407 & 4710/Mum/2023 Assessment Year: 2020-21 & 2021-22 Markel Capital Limited, Sarika Jai, DCIT-Int. tax London, UK Circle 3(2)(1), Mumbai Vs 20, Fenchurch Street London United Kingdom - 999999 [PAN: AALCM9316M] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Farrokh Irani/ Shri Vishal Shah & Shri Jairaj Purandare & Ms. Shibank Bakshi, A/Rs Revenue by : Shri Anil Sant, Addl. CIT, D/R स…

Principal Commissioner of Income Tax 1 vs. M/S Care Health Insurance Limited (Earlier Known As M/S Religare Health Insurance Co. Ltd.)

ITA/304/2024HC Delhi30 May 2024

Bench: HON'BLE MR. JUSTICE YASHWANT VARMA,HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV

Section 37

…ITA 304/2024 & other connected matters Page 1 of 20 $~58, 11 & 12 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on: 30 May 2024 + ITA 304/2024 PRINCIPAL COMMISSIONER OF INCOME TAX 1 ..... Appellant Through: Mr.Prashant Meharchandani, Sr.SC with Mr.Akshat Singh, Jr.SC, Ms.Ritika Vohra and Mr.Utkarsh Kandpal, Advs. versus M/S CARE HEALTH INSURANCE LIMITED (EARLIER KNOWN AS M/S RELIGARE HEALTH INSURANCE CO. LTD.) ..... Respondent Through: Mr.Ajay Vohra Sr.Adv.…

DCIT Circle- 21(1), New Delhi vs. Religare Health Insurance Co. Ltd., New Delhi

In the result, all the appeals filed by the Revenue stand dismissed

ITA 5603/DEL/2019[2015-16]Status: DisposedITAT Delhi10 May 2023AY 2015-16

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Ms. Princy Singla, Sr. DR

Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘F’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.3541/Del./2018 (ASSESSMENT YEAR : 2013-14) ITA No.3542/Del./2018 (ASSESSMENT YEAR : 2014-15) ITA No.5603/Del./2019 (ASSESSMENT YEAR : 2015-16) JCIT (OSD), Circle 21 (1), vs. M/s. Religare Health Insurance Co. Ltd. 2nd Floor, Rajlok Building, New Delhi. 24, Nehru Place, New Delhi – 110 019. (PAN : AADCR6281N) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Ajay Vohra, Sr. Advocate Shri Kishor Kunal, Advocate Shri Parth, Advocate REVENUE BY : Ms. Princy Singla, Sr. DR…

JCIT (OSD), Circle- 21(1), New Delhi vs. Religare Health Insurance Co. Ltd., New Delhi

In the result, all the appeals filed by the Revenue stand dismissed

ITA 3542/DEL/2018[2014-15]Status: DisposedITAT Delhi10 May 2023AY 2014-15

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Ms. Princy Singla, Sr. DR

Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘F’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.3541/Del./2018 (ASSESSMENT YEAR : 2013-14) ITA No.3542/Del./2018 (ASSESSMENT YEAR : 2014-15) ITA No.5603/Del./2019 (ASSESSMENT YEAR : 2015-16) JCIT (OSD), Circle 21 (1), vs. M/s. Religare Health Insurance Co. Ltd. 2nd Floor, Rajlok Building, New Delhi. 24, Nehru Place, New Delhi – 110 019. (PAN : AADCR6281N) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Ajay Vohra, Sr. Advocate Shri Kishor Kunal, Advocate Shri Parth, Advocate REVENUE BY : Ms. Princy Singla, Sr. DR…

JCIT (OSD), Circle- 21(1), New Delhi vs. Religare Health Insurance Co. Ltd., New Delhi

In the result, all the appeals filed by the Revenue stand dismissed

ITA 3541/DEL/2018[2013-14]Status: DisposedITAT Delhi10 May 2023AY 2013-14

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Ms. Princy Singla, Sr. DR

Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘F’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.3541/Del./2018 (ASSESSMENT YEAR : 2013-14) ITA No.3542/Del./2018 (ASSESSMENT YEAR : 2014-15) ITA No.5603/Del./2019 (ASSESSMENT YEAR : 2015-16) JCIT (OSD), Circle 21 (1), vs. M/s. Religare Health Insurance Co. Ltd. 2nd Floor, Rajlok Building, New Delhi. 24, Nehru Place, New Delhi – 110 019. (PAN : AADCR6281N) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Ajay Vohra, Sr. Advocate Shri Kishor Kunal, Advocate Shri Parth, Advocate REVENUE BY : Ms. Princy Singla, Sr. DR…