DCIT v. TATA AIG General Insurance Company Ltd.

111 Taxmann.com 92High Court2019#13293 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2026.

Sections most often in play

Section 40(a)(ia)Section 115-OSection 14ASection 194DSection 194HSection 244ASection 37(1)Section 40(a)(i)

Issues it is cited on

section 194dsection 194hsection 40(a)(ia)section 194section 40(a)section 19section 40section 44non-residentsection 37(1)section 37section 115

Judgments citing DCIT v. TATA AIG General Insurance Company Ltd.

DCIT, CC 6(2), MUMBAI, 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, 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…

BHAVESH KARAMSHI THAKKAR ,MUMBAI vs. DCIT CIRCLE 41(2)(1), MUMBAI

In the result, the appeal is allowed

ITA 148/MUM/2025[2015-16]Status: DisposedITAT Mumbai23 Sept 2025AY 2015-16

Bench: Shri Saktijit Dey & Shri Narendra Kumar Billaiyabhavesh Karamshi Thakkar Dy. Cit, Circle-41(2)(1) B-601, New Silver Oaks, Room No. 420, Kautilya Bhawan, Swapnanagari, Mulund (W), Vs. Bkc, Bandra (E), Mumbai-400 051 Mumbai-400 080 Pan/Gir No. Aabpt 0791 J (Appellant) : (Respondent) Appellant By : Shri Devendr Jain Respondent By : Shri Leyaqat Ali Aafaqui, Sr. Ar Date Of Hearing : 18.09.2025 Date Of Pronouncement : 23.09.2025 O R D E R Per Saktijit Dey: This Is An Appeal By The Assessee Against The Order Dated 19.11.2024 Of Learned Additional Commissioner Of Income Tax-6, Chennai (‘Ld. Addl.Cit’ For Short), Pertaining To The Assessment Year (A.Y.) 2015-16. 2. The Effective Grounds In The Appeal Are Ground Nos. 1 & 2. In Ground No. 1, The Assessee Has Challenged The Disallowance Of Rs.8,55,028/- Out Of The Commission Paid Of Rs.28,50,093/-.

For Appellant: Shri Devendr JainFor Respondent: Shri Leyaqat Ali Aafaqui, Sr. AR
Section 131Section 133(6)Section 194DSection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER Bhavesh Karamshi Thakkar Dy. CIT, Circle-41(2)(1) B-601, New Silver Oaks, Room No. 420, Kautilya Bhawan, Swapnanagari, Mulund (W), Vs. BKC, Bandra (E), Mumbai-400 051 Mumbai-400 080 PAN/GIR No. AABPT 0791 J (Appellant) : (Respondent) Appellant by : Shri Devendr Jain Respondent by : Shri Leyaqat Ali Aafaqui, Sr. AR Date of Hearing : 18.09.2025 Date of Pronouncement : 23.09.2025 O R D E R Per Saktijit Dey, Vice President: This is an appeal by the assessee against the or…

AXA FRANCE VIE,SAKET, NEW DELHI, INDIA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE INTERNATIONAL TAX, DELHI

In the result, the appeal of the assessee stands allowed

ITA 3773/DEL/2023[2021-22]Status: DisposedITAT Delhi09 Feb 2024AY 2021-22

Bench: Sh. Kul Bharatdr. B. R. R. Kumar

For Appellant: Ms. Sweta Bansal, ARFor Respondent: Sh. Kanv Bali, Sr. DR
Section 139Section 143(3)Section 194DSection 2Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI Before Sh. Kul Bharat, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 3773/Del/2023 : Asstt. Year: 2021-22 AXA France VIE, Vs ACIT, 5th floor, Office Tower, Select City International Taxation, Walk, Plot No. A-3, District Centre Circle,-1(1)(1), Saket, New Delhi -110017 New Delhi (APPELLANT) (RESPONDENT) PAN No. AAPCA9799J Assessee by : Ms. Sweta Bansal, AR Revenue by : Sh. Kanv Bali, Sr. DR Date of Hearing: 19.01.2024 Date of Pronouncement: 09.02.2024 ORDER Per Dr. B. R. R. Kumar, Accountant Member: This appeal has been filed by the…

AXA FRANCE VIE,NEW DELHI vs. ACIT CIRCLE INT. TAX 1(1)(1), NEW DELHI

In the result, the appeal of the assessee stands allowed

ITA 411/DEL/2023[2020-21]Status: DisposedITAT Delhi17 Mar 2023AY 2020-21

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2020-21 With S.A. No.119/Del/2023 [Arising Out Of Ita No.411/Del/2023] Assessment Year: 2020-21

Section 139Section 143(3)Section 144C(13)Section 194DSection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER Assessment Year: 2020-21 With S.A. No.119/Del/2023 [Arising out of ITA No.411/Del/2023] Assessment Year: 2020-21 AXA France Vie, Vs. Assistant Commissioner of 5th Floor, Officer Tower, Income tax, District Centre, Saket, Select Circle – Intl. Taxation-1(1)(1), City Walk, Plot No. A-3, Delhi Delhi PAN :AAPCA9799J (Appellant) (Respondent) Appellant by Mr. Gaurav Jain, Advocate Respondent by Sh. Mrinal Kumar Das, Sr. DR Date of hearing 17.03.2023 Date of pronouncement 1…

AXA FRANCE VIE,DELHI vs. ACIT, CIRCLE INT. TAXATION 1(1)(1), DELHI

In the result, the appeal of the assessee stands allowed

ITA 439/DEL/2022[2018-19]Status: DisposedITAT Delhi13 May 2022AY 2018-19

Bench: Shri Shamim Yahya & Shri N. K. Choudhry[Assessment Year: 2018-19]

Section 144CSection 144C(5)Section 194DSection 201(1)Section 234ASection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘D’: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI N. K. CHOUDHRY, JUDICIAL MEMBER [Assessment Year: 2018-19] AXA France Vie, Assistant Commissioner of Income 5th Floor, Office Tower, Tax, District Centre, Vs Circle Int. Taxation-1(1)(1), Saket, Select City Walk, Plot New Delhi No.A-3, New Delhi-110017 PAN-AAPCA9799J Assessee Revenue Stay Application No.112/Del/2022 (Arising out of ITA No.439/DEL/2022) [Assessment Year: 2018-19] AXA France Vie, Assistant Commissioner of Income 5th Floor, Office Tower, Tax, District Centre, Vs Circle Int. Taxat…

DY CIT - 8(3)(1), MUMBAI vs. M/S TATA AIG GENERAL INSURANCE CO.LTD., MUMBAI

In the result, ground No. 3 of the appeal is dismissed

ITA 14/MUM/2021[2015-16]Status: DisposedITAT Mumbai08 Mar 2022AY 2015-16

Bench: Shri Vikas Awasthy, Jm & Shri Prashant Maharishi, Am The Dy. Commissioner Of M/S Tata Aig General Income Tax-8(3)(1), Insurance Co. Ltd. 15Th Floor, Tower A, Aayakar Bhavan, Room No. 615, Peninsula Corporate Park, Vs. M.K. Road, G.K. Marg, New Marine Lines, Mumbai- Lower Parel, 400 020 Mumbai-400 013 (Appellant) (Respondent) Pan No. Aabct3518Q Appellant By : Shri Rajesh Damor, Cit Dr Respondent By : S/Shri J.D. Mistry & Madhur Agrawal, Ars’ Date Of Hearing: 23.12.2021 Date Of Pronouncement : 08.03.2022

For Appellant: Shri Rajesh Damor, CIT DRFor Respondent: S/Shri J.D. Mistry & Madhur
Section 143(3)Section 32Section 37(1)Section 40Section 44

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI VIKAS AWASTHY, JM AND SHRI PRASHANT MAHARISHI, AM The Dy. Commissioner of M/s Tata AIG General Income Tax-8(3)(1), Insurance Co. Ltd. 15th Floor, Tower A, Aayakar Bhavan, Room No. 615, Peninsula Corporate Park, Vs. M.K. Road, G.K. Marg, New Marine Lines, Mumbai- Lower Parel, 400 020 Mumbai-400 013 (Appellant) (Respondent) PAN No. AABCT3518Q Appellant by : Shri Rajesh Damor, CIT DR Respondent by : S/Shri J.D. Mistry & Madhur Agrawal, ARs’ Date of hearing: 23.12.2021 Date of pronouncement : 08.03.2022 O R D E R PER PRASHANT MAHARISHI, AM: 01. Th…

DCIT v. TATA AIG General Insurance Company Ltd. (111 Taxmann.com 92) — Cited in 7 Judgments | BharatTax