General Insurance Corporation of India v. Deputy Commissioner of Income Tax & anr.

342 ITR 27High Court2012#4038 most cited

What is General Insurance Corporation of India v. Deputy Commissioner of Income Tax & anr. authority for?

Exemptions under Section 10 of the Income Tax Act are available to general insurance companies.

29

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2015 to 2026.

Also referred to as

General Insurance Corporation of India v. DCIT · 342 ITR 27 · Section 10 · exemptions · general insurance company · dividend income

Sections most often in play

Section 10(15)(iv)(h)Section 10(34)Section 32Section 43BSection 143(3)Section 234ASection 37(1)Section 40(a)(ia)
Read the full judgment

Issues it is cited on

section 115qsection 2(9)section 101section 115psection 10(15)section 10(23)section 80jjsection 191section 2(c)section 60purposive interpretationinterest under section 234c

Judgments citing General Insurance Corporation of India v. Deputy Commissioner of Income Tax & anr.

Deputy Commissioner of Income Tax, Central Circle 6(2), Mumbai vs. Tata Aig General Insurance Co. Ltd, Mumbai

In the result the appeal of the revenue’s bearing ITA No

ITA 2398/MUM/2024[2020-21]Status: DisposedITAT Mumbai05 Mar 2026AY 2020-21

Bench: Shri Anikesh Banerjee & Shri Jagadish

For Appellant: Shri Madhur AgrawalFor Respondent: Shri Ritesh Misra (CIT DR)
Section 10(38)Section 111ASection 112Section 139(1)Section 143(3)Section 234ASection 234BSection 234DSection 250

…t part is reproduced as under.- "8. In Ground No.5, the revenue is aggrieved for CIT(A)'s action for exempting dividend income. 9. This issue is also covered by the order of the Hon'ble Bombay High Court in the case of General Insurance Corporation of India, 342 ITR 27. 11.5 The jurisdictional Hon'ble Bombay High Court in the case of General Insurance Corporation of India vs. DCIT [2011] 342 ITR 27 (Bom) has clearly held that exemptions u/s 10 of the Act will be available to general insurance company as well. TATA AIG General Insurance Company Ltd. 11.6 Similar issue was also there for AY 2016-17 and AY 2017-18,…

Tata Aig General Insurance Company Limited, Mumbai vs. Assistant Commissioner of Income-Tax-8(3)(1), Mumbai

In the result the appeal of the revenue’s bearing ITA No

ITA 1450/MUM/2024[2018-19]Status: DisposedITAT Mumbai05 Mar 2026AY 2018-19

Bench: Shri Anikesh Banerjee & Shri Jagadish

For Appellant: Shri Madhur AgrawalFor Respondent: Shri Ritesh Misra (CIT DR)
Section 10(38)Section 111ASection 112Section 139(1)Section 143(3)Section 234ASection 234BSection 234DSection 250

…t part is reproduced as under.- "8. In Ground No.5, the revenue is aggrieved for CIT(A)'s action for exempting dividend income. 9. This issue is also covered by the order of the Hon'ble Bombay High Court in the case of General Insurance Corporation of India, 342 ITR 27. 11.5 The jurisdictional Hon'ble Bombay High Court in the case of General Insurance Corporation of India vs. DCIT [2011] 342 ITR 27 (Bom) has clearly held that exemptions u/s 10 of the Act will be available to general insurance company as well. TATA AIG General Insurance Company Ltd. 11.6 Similar issue was also there for AY 2016-17 and AY 2017-18,…

DCIT, CC 6(2), Mumbai vs. Tata Aig General Insurance Company Limited, Mumbai

In the result, the appeal of the revenue bearing ITA No

ITA 5394/MUM/2025[2013-14]Status: DisposedITAT Mumbai23 Dec 2025AY 2013-14

Bench: Shri Om Prakash Kant & Shri Anikesh Banerjee

Section 10(15)(iv)Section 10(34)Section 143(3)Section 14ASection 194HSection 250Section 30Section 32Section 40Section 44

…1.2015. The coordinate bench has decided the issue in favour of the assessee & the relevant paragraph is reproduced as below:- “9. This issue is also covered by the order of the Hon’ble Bombay High Court in the case of General Insurance Corporation of India, 342 ITR 27. The precise observation of the Hon’ble High Court are as under :- “12. In General Insurance Corp. of India v. CIT [1999] 240 ITR 1391 106 Taxman 389 (SC) the Supreme Court considered in an appeal arising out of a judgment of the High Court the issue as to whether a sum of Rs. 3 crores, being a provision for redemption of preference shares, was no…

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

…vant part is reproduced as under:-"8. In Ground No.5, the revenue is aggrieved for CIT(A)'s action for exempting dividend income. 9 This issue is also covered by the order of the Hon'ble Bombay High Court in the case of General Insurance Corporation of India, 342 ITR 27. Respectfully following the above decision of Hon'ble Bombay High Court, we do not find any infirmity in the order of CIT(A) exempting the dividend income." 27.1. Ld. CIT(A) placed reliance on the decision of the Hon'ble jurisdictional High Court of Bombay in the case of General Insurance Corporation of India vs. DCIT [2011] 342 ITR 27 (Bom), wher…

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

…ant part is reproduced as under:- "8. In Ground No.5, the revenue is aggrieved for CIT(A)'s action for exempting dividend income. 9 This issue is also covered by the order of the Hon'ble Bombay High Court in the case of General Insurance Corporation of India, 342 ITR 27. Respectfully following the above decision of Hon'ble Bombay High Court, we do not find any infirmity in the order of CIT(A) exempting the dividend income." 27.1. Ld. CIT(A) placed reliance on the decision of the Hon'ble jurisdictional High Court of Bombay in the case of General Insurance Corporation of India vs. DCIT [2011] 342 ITR 27 (Bom), wher…

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

…ant part is reproduced as under:- "8. In Ground No.5, the revenue is aggrieved for CIT(A)'s action for exempting dividend income. 9 This issue is also covered by the order of the Hon'ble Bombay High Court in the case of General Insurance Corporation of India, 342 ITR 27. Respectfully following the above decision of Hon'ble Bombay High Court, we do not find any infirmity in the order of CIT(A) exempting the dividend income." 27.1. Ld. CIT(A) placed reliance on the decision of the Hon'ble jurisdictional High Court of Bombay in the case of General Insurance Corporation of India vs. DCIT [2011] 342 ITR 27 (Bom), wher…

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

…vant part is reproduced as under:-"8. In Ground No.5, the revenue is aggrieved for CIT(A)'s action for exempting dividend income. 9 This issue is also covered by the order of the Hon'ble Bombay High Court in the case of General Insurance Corporation of India, 342 ITR 27. Respectfully following the above decision of Hon'ble Bombay High Court, we do not find any infirmity in the order of CIT(A) exempting the dividend income." 27.1. Ld. CIT(A) placed reliance on the decision of the Hon'ble jurisdictional High Court of Bombay in the case of General Insurance Corporation of India vs. DCIT [2011] 342 ITR 27 (Bom), wher…

DCIT-3(1)(1), Mumbai vs. Ecgc Limited, Mumbai

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

ITA 3812/MUM/2023[2017-18]Status: DisposedITAT Mumbai27 Feb 2024AY 2017-18

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopal

For Appellant: Shri Vijay Mehta, A.R. a/wFor Respondent: Shri Biswanath Das, D.R
Section 10(38)Section 14ASection 234Section 234B

…T (ITA No.1080/Mum/2019), ii. Decision of the Hon'ble Bombay High Court in the case of PCIT v. New India Assurance Co. Ltd. (254 Taxman 238), iv. Decision of the Hon'ble Bombay High Court in the case of General Insurance Corporation of India v. DCIT and Anr. (342 ITR 27). 22. On the other hand, Ld. D.R. supported the order passed by the lower authorities. 23. With the assistance of the Ld. Representatives we have perused the decision of Hon'ble Bombay High Court in the case of the assessee cited by the Ld. Counsel vide writ petition No.1631 of 2022 the relevant extract of the decision is reproduced as under: “5.…

The Oriental Insurance Co. Ltd., New Delhi vs. DCIT, Circle- 1, Ltu, New Delhi

ITA 1952/DEL/2018[2013-14]Status: DisposedITAT Delhi29 May 2023AY 2013-14

Bench: Sh. Anil Chaturvedi & Sh.Anubhav Sharmaita No. 1952/Del/2018, A.Y. 2013-14 M/S. The Oriental Insurance Co. Vs. Dcit, Ltd. Circle-1, Ltu, A-25/27, Asaf Ali Road, New Delhi New Delhi- 110002 Pan :Aaact0627R

Section 10(38)Section 111ASection 115JSection 143(3)Section 14ASection 32

…ing as part of the business activities of the assessee and accordingly denied exemption u/s 10(38) of the Act. 9. Ld. AR relied on the judgment of the Hon’ble Bombay High Court in the case of General Insurance Corporation of India for Assessment Year 2006-07 (342 ITR 27) to contend that Hon’ble High Court has held that exemption available to any other assessee under any clauses of section 10 is also available to General insurance business company subject to fulfillment of the conditions attached to the relevant provisions and it was submitted that assessee fulfilled both the conditions. Ld counsel relied on the j…

DCIT, Circle- 1, Ltu, New Delhi vs. The Oriental Insurance Co. Ltd., New Delhi

ITA 1750/DEL/2018[2013-14]Status: DisposedITAT Delhi29 May 2023AY 2013-14

Bench: Sh. Anil Chaturvedi & Sh.Anubhav Sharmaita No. 1952/Del/2018, A.Y. 2013-14 M/S. The Oriental Insurance Co. Vs. Dcit, Ltd. Circle-1, Ltu, A-25/27, Asaf Ali Road, New Delhi New Delhi- 110002 Pan :Aaact0627R

Section 10(38)Section 111ASection 115JSection 143(3)Section 14ASection 32

…ing as part of the business activities of the assessee and accordingly denied exemption u/s 10(38) of the Act. 9. Ld. AR relied on the judgment of the Hon’ble Bombay High Court in the case of General Insurance Corporation of India for Assessment Year 2006-07 (342 ITR 27) to contend that Hon’ble High Court has held that exemption available to any other assessee under any clauses of section 10 is also available to General insurance business company subject to fulfillment of the conditions attached to the relevant provisions and it was submitted that assessee fulfilled both the conditions. Ld counsel relied on the j…

M/S Life Insurance Corporation of India, Mumbai-400021 vs. Dy Commissioner of Income Tax-3(2)(1), Mumbai

Appeal is disposed off as being partly allowed

ITA 1074/MUM/2022[2012-13]Status: DisposedITAT Mumbai31 Jan 2023AY 2012-13
For Appellant: Shri Anish Thacker &
Section 143(3)Section 199Section 44

…So far as question (A) is concerned, we find that the impugned order of the ITAT has allowed the respondent- assessee's appeal by following the decision of this Court in General Insurance Corporation of India vs. Deputy Commissioner of Income Tax & anr (2012) 342 ITR 27: (Bom) and its own decision in the case of ICICI Prudential Insurance (Income Tax Appeal No.7765/Mum/2010 AY. 2005-06 decided on 14th September, 2012.) 5. Mr.Suresh Kumar learned counsel for the revenue very fairly states that the revenue's appeal on this issue from the order of ITAT in ICICI Prudential Insurance Co.Ltd (supra) to this Court being…

M/S the Oriental Inssurance Co.Ltd., New Delhi vs. DCIT, New Delhi

ITA 200/DEL/2016[2011-12]Status: DisposedITAT Delhi22 Nov 2022AY 2011-12

Bench: Shri Anil Chaturvedi & Shri Anubhav Sharmam/S. The Oriental Insurance Co. Ltd, Vs. The Dcit, A 25/27, Asaf Ali Road, Ltu, New Delhi New Delhi-110002 (Appellant) (Respondent) Pan: Aaact0627R

For Appellant: Shri Tarandeep Singh, AdvFor Respondent: Ms. Sarita Kumari, CIT DR
Section 10(38)Section 115Section 115JSection 143(1)Section 143(2)Section 143(3)Section 14ASection 28Section 44

…ing as part of the business activities of the assessee and accordingly denied exemption u/s 10(38) of the Act. 9. Ld. AR relied on the judgment of the Hon‟ble Bombay High Court in the case of General Insurance Corporation of India for Assessment Year 2006-07 (342 ITR 27) to contend that Hon‟ble High Court has held that exemption available to any other assessee under any clauses of section 10 is also available to General insurance business company subject to fulfillment of the conditions attached to the relevant provisions and it was submitted that assessee fulfilled both the conditions. Ld counsel relied on the j…

Life Insurance Corporation of India, Mumbai vs. Dy.Commissioner of Income Tax-3(2)(1), Mumbai

In the result, appeal filed by the Revenue is dismissed

ITA 1714/MUM/2022[2013-14]Status: DisposedITAT Mumbai29 Sept 2022AY 2013-14

Bench: Shri Kuldip Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blelife Insurance Corporation Of India V. Dcit – 3(2)(1) Central Office, F&A Department Room No. 608 3Rd Floor, West Wing Aayakar Bhavan, M.K. Road “Yogakshema” Jeevan Bima Marg Mumbai - 400020 Mumbai - 400021 Pan: Aaacl0582H Appellant Respondent Acit – 3(2)(1) V. M/S. Life Insurance Corporation Of India Central Office Room No. 674, 6Th Floor “Yogakshema” Jeevan Bima Marg Aayakar Bhavan, M.K. Road Nariman Point, Mumbai - 400021 Mumbai - 400020 Pan: Aaacl0582H Appellant Respondent

Section 115Section 44Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI KULDIP SINGH, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER Life Insurance Corporation of India v. DCIT – 3(2)(1) Central Office, F&A Department Room No. 608 3rd Floor, West Wing Aayakar Bhavan, M.K. Road “Yogakshema” Jeevan Bima Marg Mumbai - 400020 Mumbai - 400021 PAN: AAACL0582H Appellant Respondent ACIT – 3(2)(1) v. M/s. Life Insurance Corporation of India Central Office Room No. 674, 6th Floor “Yogakshema” Jeevan Bima Marg Aayakar Bhavan, M.K. Road Nariman Point, Mumbai - 400021 Mumbai - 400020 PAN: AAACL0582H…

ACIT-3(2)(1), Mumbai vs. M/S Life Insurance Corporation of India, Mumbai

In the result, appeal filed by the Revenue is dismissed

ITA 1710/MUM/2022[2013-2014]Status: DisposedITAT Mumbai29 Sept 2022AY 2013-2014

Bench: Shri Kuldip Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blelife Insurance Corporation Of India V. Dcit – 3(2)(1) Central Office, F&A Department Room No. 608 3Rd Floor, West Wing Aayakar Bhavan, M.K. Road “Yogakshema” Jeevan Bima Marg Mumbai - 400020 Mumbai - 400021 Pan: Aaacl0582H Appellant Respondent Acit – 3(2)(1) V. M/S. Life Insurance Corporation Of India Central Office Room No. 674, 6Th Floor “Yogakshema” Jeevan Bima Marg Aayakar Bhavan, M.K. Road Nariman Point, Mumbai - 400021 Mumbai - 400020 Pan: Aaacl0582H Appellant Respondent

Section 115Section 44Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI KULDIP SINGH, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER Life Insurance Corporation of India v. DCIT – 3(2)(1) Central Office, F&A Department Room No. 608 3rd Floor, West Wing Aayakar Bhavan, M.K. Road “Yogakshema” Jeevan Bima Marg Mumbai - 400020 Mumbai - 400021 PAN: AAACL0582H Appellant Respondent ACIT – 3(2)(1) v. M/s. Life Insurance Corporation of India Central Office Room No. 674, 6th Floor “Yogakshema” Jeevan Bima Marg Aayakar Bhavan, M.K. Road Nariman Point, Mumbai - 400021 Mumbai - 400020 PAN: AAACL0582H…

Life Insurance Corporation of India, Mumbai vs. Dy.Commissioner of Income Tax-3(2)(1), Mumbai

In the result, appeal filed by the Revenue is dismissed

ITA 1717/MUM/2022[2017-18]Status: DisposedITAT Mumbai27 Sept 2022AY 2017-18

Bench: Shri Kuldip Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 115Section 44Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI KULDIP SINGH, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA NOs. 1715, 1716 & 1717/MUM/2022 (A.Ys. 2014-15, 2016-17 & 2017-18) Life Insurance Corporation of India v. DCIT -3(2)(1) Central Office, F&A Department Room No. 608, Aayakar Bhavan Maharshi Karve Road 3rd Floor, West Wing New Marine Lines “Yogakshema”, Jeevan Bima Marg Churchgate, Mumbai-400020 Mumbai-400021 PAN: AAACL0582H (Appellant) (Respondent) ITA NOs. 1711, 1712 & 1713/MUM/2022 (A.Ys. 2014-15, 2017-18 & 2016-17) ACIT -3(2)(1) v. M/s. Life Insurance…

Life Insurance Corporation of India, Mumbai vs. Dy.Commissioner of Income Tax-3(2)(1), Mumbai

In the result, appeal filed by the Revenue is dismissed

ITA 1716/MUM/2022[2016-17]Status: DisposedITAT Mumbai27 Sept 2022AY 2016-17

Bench: Shri Kuldip Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 115Section 44Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI KULDIP SINGH, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA NOs. 1715, 1716 & 1717/MUM/2022 (A.Ys. 2014-15, 2016-17 & 2017-18) Life Insurance Corporation of India v. DCIT -3(2)(1) Central Office, F&A Department Room No. 608, Aayakar Bhavan Maharshi Karve Road 3rd Floor, West Wing New Marine Lines “Yogakshema”, Jeevan Bima Marg Churchgate, Mumbai-400020 Mumbai-400021 PAN: AAACL0582H (Appellant) (Respondent) ITA NOs. 1711, 1712 & 1713/MUM/2022 (A.Ys. 2014-15, 2017-18 & 2016-17) ACIT -3(2)(1) v. M/s. Life Insurance…

Life Insurance Corporation of India, Mumbai vs. Dy.Commissioner of Income Tax-3(2)(1), Mumbai

In the result, appeal filed by the Revenue is dismissed

ITA 1715/MUM/2022[2014-15]Status: DisposedITAT Mumbai27 Sept 2022AY 2014-15

Bench: Shri Kuldip Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 115Section 44Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI KULDIP SINGH, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA NOs. 1715, 1716 & 1717/MUM/2022 (A.Ys. 2014-15, 2016-17 & 2017-18) Life Insurance Corporation of India v. DCIT -3(2)(1) Central Office, F&A Department Room No. 608, Aayakar Bhavan Maharshi Karve Road 3rd Floor, West Wing New Marine Lines “Yogakshema”, Jeevan Bima Marg Churchgate, Mumbai-400020 Mumbai-400021 PAN: AAACL0582H (Appellant) (Respondent) ITA NOs. 1711, 1712 & 1713/MUM/2022 (A.Ys. 2014-15, 2017-18 & 2016-17) ACIT -3(2)(1) v. M/s. Life Insurance…

Life Insurance Corporation of India, Mumbai vs. ACIT 3(2)(1), Mumbai

In the result, appeal of the assessee is dismissed

ITA 3403/MUM/2019[2015-16]Status: DisposedITAT Mumbai08 Apr 2022AY 2015-16

Bench: Shri Pramod Kumar, Vice- & Shri Vikas Awasthyआअसं.2908/मुं/2019 ("न.व .2015-16) The Acit 3(2)(1), Room No.674, 6Th Floor, Aaykar Bhavan, M.K.Road, ...... अपीलाथ" /Appellant Mumbai – 400 020 बनाम Vs. Life Insurance Corporation Of India, Central Office, Yogakshema Jeevan Bima Marg, Nariman Point, Mumbai 400 005. Pan: Aaacl-0582-H ..... ""तवाद"/Respondent आअसं. 3403/मुं/2019 ("न. व .2015-16) Life Insurance Corporation Of India, Central Office, Yogakshema Jeevan Bima Marg, Nariman Point, Mumbai 400 005. ...... अपीलाथ" /Appellant Pan: Aaacl-0582-H बनाम Vs. The Acit 3(2)(1), Room No.674, 6Th Floor, Aaykar Bhavan, M.K.Road, ..... ""तवाद"/Respondent Mumbai – 400 02

For Appellant: Shri T. SankarFor Respondent: Shri Farrokh V. Irani
Section 10Section 10(34)Section 115OSection 14ASection 44

…आयकर अपील"य अ"धकरण मुंबई पीठ “ ए ” "ी "मोद कुमार, उपा"य" एवं "ी "वकास अव"थी, "या"यक सद"य के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI PRAMOD KUMAR, VICE-PRESIDENT & SHRI VIKAS AWASTHY, JUDICIAL MEMBER आअसं.2908/मुं/2019 ("न.व .2015-16) The ACIT 3(2)(1), Room No.674, 6th Floor, Aaykar Bhavan, M.K.Road, ...... अपीलाथ" /Appellant Mumbai – 400 020 बनाम Vs. Life Insurance Corporation of India, Central Office, Yogakshema Jeevan Bima Marg, Nariman Point, Mumbai 400 005. PAN: AAACL-0582-H ..... ""तवाद"/Respondent आअसं. 3403/मुं/2019 ("न. व .2015-16) Life Insurance Corporation of Ind…

ACIT 3(2)(1), Mumbai vs. Life Insurance Corporation of India, Mumbai

In the result, appeal of the assessee is dismissed

ITA 2908/MUM/2019[2015-16]Status: DisposedITAT Mumbai08 Apr 2022AY 2015-16

Bench: Shri Pramod Kumar, Vice- & Shri Vikas Awasthyआअसं.2908/मुं/2019 ("न.व .2015-16) The Acit 3(2)(1), Room No.674, 6Th Floor, Aaykar Bhavan, M.K.Road, ...... अपीलाथ" /Appellant Mumbai – 400 020 बनाम Vs. Life Insurance Corporation Of India, Central Office, Yogakshema Jeevan Bima Marg, Nariman Point, Mumbai 400 005. Pan: Aaacl-0582-H ..... ""तवाद"/Respondent आअसं. 3403/मुं/2019 ("न. व .2015-16) Life Insurance Corporation Of India, Central Office, Yogakshema Jeevan Bima Marg, Nariman Point, Mumbai 400 005. ...... अपीलाथ" /Appellant Pan: Aaacl-0582-H बनाम Vs. The Acit 3(2)(1), Room No.674, 6Th Floor, Aaykar Bhavan, M.K.Road, ..... ""तवाद"/Respondent Mumbai – 400 02

For Appellant: Shri T. SankarFor Respondent: Shri Farrokh V. Irani
Section 10Section 10(34)Section 115OSection 14ASection 44

…आयकर अपील"य अ"धकरण मुंबई पीठ “ ए ” "ी "मोद कुमार, उपा"य" एवं "ी "वकास अव"थी, "या"यक सद"य के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI PRAMOD KUMAR, VICE-PRESIDENT & SHRI VIKAS AWASTHY, JUDICIAL MEMBER आअसं.2908/मुं/2019 ("न.व .2015-16) The ACIT 3(2)(1), Room No.674, 6th Floor, Aaykar Bhavan, M.K.Road, ...... अपीलाथ" /Appellant Mumbai – 400 020 बनाम Vs. Life Insurance Corporation of India, Central Office, Yogakshema Jeevan Bima Marg, Nariman Point, Mumbai 400 005. PAN: AAACL-0582-H ..... ""तवाद"/Respondent आअसं. 3403/मुं/2019 ("न. व .2015-16) Life Insurance Corporation of Ind…

DCIT, Central Circle -1(1), Mumbai vs. Edelweiss Tokio Life Insurance Co. Ltd, Mumbai

In the result, the appeal filed by the revenue is hereby dismissed

ITA 2715/MUM/2019[2013-14]Status: DisposedITAT Mumbai07 Apr 2021AY 2013-14
For Appellant: Shri Ravikanth PathakFor Respondent: Shri Vijay Kumar Menon (DR)
Section 10(34)Section 115Section 143(2)Section 14ASection 44Section 56

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, AM AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. No.2715/Mum/2019 (निर्धारण वर्ा / Assessment Year: 2013-14) Dy. Commissioner of बिधम/ Edelweiss Tokio Life Income tax Central Circle Insurance Co. Ltd. Vs. 294/3, Edelweiss House, 4th 1(1) R. No. 903, 9th fl., Pratishtha Floor, Vidyanagari Marg, Bhavan, M. K. Road, Off C. S. T. Road, Kalina, Mumbai-400020. Santacruz (E), Mumbai- 400098. स्थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AACCE2709H (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue by: Shri Vijay Kumar Menon (DR) Assessee…

General Insurance Corporation of India v. Deputy Commissioner of Income Tax & anr. (342 ITR 27) — Cited in 29 Judgments | BharatTax