India Vs. Azadi Bachao Andolan 263 ITR 706 (SC); and Vodafone International Holdings B.V v. Union of India

341 ITR 1Supreme Court of India2012#264 most cited

What is India Vs. Azadi Bachao Andolan 263 ITR 706 (SC); and Vodafone International Holdings B.V v. Union of India authority for?

Legitimate tax planning is permissible, allowing taxpayers to arrange their affairs to minimize tax liabilities while respecting the "look at test" for transaction genuineness and the separate entity principle in corporate taxation. The source of funds for treaty-beneficial structures does not automatically invalidate the transaction.

295

judgments rely on this decision, according to BharatTax’s citation analysis of 367,368 Indian tax judgments — from 2015 to 2026.

Also referred to as

Vodafone International Holdings v. UOI · India Vs. Azadi Bachao Andolan · 341 ITR 1 SC · tax planning permissible · look at test · DTAA benefits · Mauritius treaty · TRC validity · separate entity principle · corporate taxation · Section 90

Sections most often in play

Section 143(3)Section 234BSection 144C(13)Section 147Section 148Section 234ASection 234CSection 151

Issues it is cited on

treaty benefitsazadi bachao andolantrctax treatypermanent establishmentsection 90short term capital gainnon-residentliable to taxfair market valuesection 115jfinal assessment order

Judgments citing India Vs. Azadi Bachao Andolan 263 ITR 706 (SC); and Vodafone International Holdings B.V v. Union of India

Nalini Mahajan, Delhi vs. ACIT, Circle-61(1), New Delhi

In the result, this appeal of the assessee stands allowed

ITA 3130/DEL/2018[2014-15]Status: DisposedITAT Delhi06 Apr 2023AY 2014-15

Bench: Shri Shamim Yahya & Ms. Astha Chandra[Assessment Year: 2014-15]

Section 28Section 28(1)Section 55(2)

…position that the Revenue should only look at the agreement and not 'look through* the binding agreements entered between the parties, in a manner that suits the Revenue.  The Hon'ble Supreme Court in the case of Vodafone International Holdings B. V. V. UOI: 341 ITR 1 (SC) observed as under: "68. ... In this connection, we may reiterate the "look at" principle enunciated in W.T. Ramsay Ltd. case (supra) in which it was held that the Revenue or the Court must look at a document or a transaction in a context to which it properly belongs to. It is the task of the Revenue/Court to ascertain the legal nature of the t…

ACIT - 21(2), Mumbai vs. Kalpana Shripal Morakhia, Mumbai

In the result, the appeal by the Revenue is dismissed

ITA 3003/MUM/2016[2010-11]Status: DisposedITAT Mumbai03 Apr 2023AY 2010-11

Bench: Shri Om Prakash Kant & Shri Sandeep Singh Karhail

For Appellant: Shri Hiro RaiFor Respondent: Shri Sandeep Raj
Section 143(3)Section 250Section 54F

…le subscribing to the shares of the company. In this regard, the appellant has relied upon a no. of judgments which touches on the core issue of this case. Para 215 of the Hon'ble Supreme Court decision in the case of Vodafone International Holding BV vs UOI (341 ITR 1) (SC) is worth reproducing here. "Revenue cannot tax a subject without a statute to support and in the course we also acknowledge that every taxpayer is entitled to arrange his affairs so that his taxes shall be as low as possible and that he is not bound to choose that pattern which will replenish the treasury. The Revenue's stand that the ratio l…

Amadoroco Limited, Nicosai Cyprus vs. ACIT, Int. Tax. 1(1)(1), New Delhi

ITA 784/DEL/2020[2016-17]Status: DisposedITAT Delhi02 Mar 2023AY 2016-17

Bench: Sh. Shamim Yahya & Sh. Anubhav Sharmaita No.784/Del/2020, A.Y. 2016-17

Section 143(3)Section 144CSection 144C(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘D’ : NEW DELHI) BEFORE SH. SHAMIM YAHYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.784/Del/2020, A.Y. 2016-17 M/s. Amadoroco Limited Vs. ACIT, Nicosai Cyprus Int. Tax. 1(1)(1), 4th Esperidon 5, Floor, New Delhi Strovolos, Cyprus PAN : AAKCA2466M Appellant Respondent Assessee by Sh. Sumant Chadha, CA & Amit Sharma, Adv. Revenue by Sh. Sanjay Kumar, Sr. DR Date of hearing: 23.02.2023 Date of Pronouncement: 02.03.2023 ORDER Per Anubhav Sharma, JM : The Assessee has come in appeal against order dated 17.12.2019 in appeal no. CIT(A), Delh…

M/S Ub Sports Management Overseas Limited, Bangalore vs. Deputy Commissioner of Income Tax(International Taxation) Circle-1(2), Bangalore

In the result, the appeals filed by the assessees are partly allowed

ITA 2930/BANG/2018[2014-15]Status: DisposedITAT Bangalore24 Feb 2023AY 2014-15

Bench: Shri George George K. & Ms. Padmavathy S.

For Appellant: Smt. Manasa Ananthan, AdvocateFor Respondent: Ms. Neera Malthora, CIT-DR
Section 143(2)Section 143(3)Section 92A(2)Section 92C

…r is in the positive, the question is whether the price agreed upon by the parties which is determined on the basis of the prevailing market price, justifies the same. The Hon'ble Supreme Court in Vodafone International Holdings B.V. vs. Union of India (2012) 341 ITR 1 (SC) analysed the interplay between transfer of shares and the resultant host of consequences which inter alia included the concept of controlling interest. The relevant portion from the judgement, as authored by Hon'ble justice K.S. Radhakrishnan J, read as follows: M/s. Palmer Investment Group Ltd. “Controlling Interest; 72. Shares, we have alrea…

M/S Palmer Investment Group Limited, Bangalore vs. Deputy Commissioner of Income Tax (International Taxation) Circle-2(1), Bangalore

In the result, the appeals filed by the assessees are partly allowed

ITA 2929/BANG/2018[2014-15]Status: DisposedITAT Bangalore24 Feb 2023AY 2014-15

Bench: Shri George George K. & Ms. Padmavathy S.

For Appellant: Smt. Manasa Ananthan, AdvocateFor Respondent: Ms. Neera Malthora, CIT-DR
Section 143(2)Section 143(3)Section 92A(2)Section 92C

…r is in the positive, the question is whether the price agreed upon by the parties which is determined on the basis of the prevailing market price, justifies the same. The Hon'ble Supreme Court in Vodafone International Holdings B.V. vs. Union of India (2012) 341 ITR 1 (SC) analysed the interplay between transfer of shares and the resultant host of consequences which inter alia included the concept of controlling interest. The relevant portion from the judgement, as authored by Hon'ble justice K.S. Radhakrishnan J, read as follows: M/s. Palmer Investment Group Ltd. “Controlling Interest; 72. Shares, we have alrea…

Girdharbhai Haribhai Gajera, Surat vs. ITO(International Taxation), Surat

In the result, additional grounds raised by the assessee is allowed

ITA 143/SRT/2019[2015-16]Status: DisposedITAT Surat22 Feb 2023AY 2015-16

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपील सं./Ita No.143/Srt/2019 (िनधा"रणवष" / Assessment Year: (2015-16) (Physical Court Hearing) Girdharbhai Haribhai Gajera Income Tax Officer 1,Vrushal Nagar, Opp. (International Taxation), 107, 1St Vs. Ktargam Police Station, Floor, Anavil Business Centre, Katargam Road, Surat-35004 Adajan-Hazira Road, Opp. Star Bazar, Adajan, Surat-395009 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abepg 7339 M (Assessee ) (Respondent)

For Appellant: Shri Hiren R.Vepari, C.AFor Respondent: Shri Vinod Kumar, Sr-D.R
Section 142(1)Section 143(2)Section 143(3)Section 2(14)Section 271Section 45(2)

…al land into stock in trade is arrangement entered into by assessee and other co owners so that no tax is paid to government even though assessee has earned huge income by selling land. As explained by the Supreme Court in Vodafone International Holdings B.B. 341 ITR 1 the question whether a scheme is a colourable or an artificial device would have to be considered in the context of the surrounding facts. The issue whether transaction pertaining to sale of shares of a non- resident holding company which resulted in transferring the controlling interest in downstream Indian subsidiary, was a device to evade tax. I…

Anunta Technologies Management Services Limited, Mumbai vs. DCIT, Circle - 12(1)(1), Mumbai

In the result, the grounds raised by the assessee are partly allowed

ITA 2946/MUM/2019[2013-14]Status: DisposedITAT Mumbai06 Feb 2023AY 2013-14

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Bleanunta Technologies Management V. Dcit Circle- 12(1)(1) Services Limited Room No. 223, 2Nd Floor Level 2, Block B6 Aayakar Bhavan, M.K. Road Churchgate, Mumbai- 400020 Nirlon Knowledge Park Off Western Express Highway Goregaon (E), Mumbai- 400063 Pan: Aakca6159M (Appellant) (Respondent) Assessee Represented By : Shri Vipul Joshi & Ms. Dinkle Haria Department Represented By : Shri S. Anbuselvam

…such, an A.O. cannot refuse to recognize / accord sanctity to a legally valid contract & the terms thereof. [Ref: Legal Note as Annexure -'1'] The AO has relied on the Supreme Court judgment in the case of Vodafone International Holdings B.V. ws. UOI-[(2012) 341 ITR 1 (SC)], stating that this is a classic case of obtaining undue advantage through a subterfuge. It is not clear how the judgment is related to the Appellant's case. In any case, the judgment, if at all, supports the case of the Appellant. The principle laid down by the Supreme Court in this case is that the Revenue may invoke the "substance over form…

M/S. Joy Global (Uk) Ltd. (Formerly As Joy Mining Machinery Ltd.), Kolkata vs. The DCIT (Int. Taxa.)-1, Ahmedabad

In the result, we allow the Grounds of Appeal of the assessee

ITA 16/AHD/2021[2017-18]Status: DisposedITAT Ahmedabad21 Sept 2022AY 2017-18

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2017-18

For Appellant: Shri Bandish Soparkar, AR &For Respondent: Shri Alok Kumar, CIT DR
Section 143(1)Section 143(3)Section 144C(13)Section 234BSection 44DSection 9(1)(vi)Section 92E

…ITA No.16/Ahd/2021 Assessment Year: 2017-18 Page 1 of 11 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH, AHMEDABAD BEFORE Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Assessment Year: 2017-18 M/s. Joy Global (UK) Ltd., vs. Dy. Commissioner of Income Tax (Formerly known as Joy Mining (International Taxation)-1, Machinery Limited) Ahmedabad. C/o. Joy Global (India) Ltd., 85/1, Topsia Road (South) Kolkata - 700 046. [PAN – AACCJ 3893 R] (Appellant) (Respondent) Appellant by : Shri Bandish Soparkar, AR & Shri Parian Shah, AR Revenue by : Shri Alok Kumar, CIT DR Date of…

Amritsar Swadeshi Textile Corporation, Amritsar vs. Deputy Commissioner of Income Tax Circle-1, Amritsar

In the result, ITA Nos. 158/Asr/2022, 168/Asr/2022, 170/Asr/2022 and 175/Asr/2022 of the assessees are allowed

ITA 175/ASR/2022[2020-21]Status: DisposedITAT Amritsar16 Sept 2022AY 2020-21

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 139Section 139(1)Section 143(1)Section 2(24)(x)Section 250Section 36(1)(va)Section 43B

…guity in the language of Explanation 3C shall be resolved in favour of the assessee as per Cape Brandy Syndicate (supra) as followed by judgments of this Court - See Vodafone International Holdings BV v. Union of India [2012] 17 taxmann.com 202/204 Taxman 408/341 ITR 1 (SC) at paras 60 to 70 per Kapadia, C.J. and para 333, 334 per Radhakrishnan, J.” b. Commissioner of Income-tax (Central)-I, New Delhi v. Vatika Township (P.) Ltd. [2014] 49 taxmann.com 249 (SC) I.T.A. No. 175/Asr/2022 8 &3 Other Group of cases “Reasons in Support 39. a…………… b…………… c…………… (d)………..Notes on Clauses" appended to Finance Bill, 20…

Trg Industries Private Limited, Jammu vs. Assistant Commissioner of Income Tax Central Circle, Jammu

In the result, ITA Nos. 158/Asr/2022, 168/Asr/2022, 170/Asr/2022 and 175/Asr/2022 of the assessees are allowed

ITA 170/ASR/2022[2018-19]Status: DisposedITAT Amritsar16 Sept 2022AY 2018-19

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 139Section 139(1)Section 143(1)Section 2(24)(x)Section 250Section 36(1)(va)Section 43B

…guity in the language of Explanation 3C shall be resolved in favour of the assessee as per Cape Brandy Syndicate (supra) as followed by judgments of this Court - See Vodafone International Holdings BV v. Union of India [2012] 17 taxmann.com 202/204 Taxman 408/341 ITR 1 (SC) at paras 60 to 70 per Kapadia, C.J. and para 333, 334 per Radhakrishnan, J.” b. Commissioner of Income-tax (Central)-I, New Delhi v. Vatika Township (P.) Ltd. [2014] 49 taxmann.com 249 (SC) I.T.A. No. 175/Asr/2022 8 &3 Other Group of cases “Reasons in Support 39. a…………… b…………… c…………… (d)………..Notes on Clauses" appended to Finance Bill, 20…

Sant Valves Private Limited, Jalandhar vs. Deputy Commissioner of Income Tax Circle-1, Jalandhar

In the result, ITA Nos. 158/Asr/2022, 168/Asr/2022, 170/Asr/2022 and 175/Asr/2022 of the assessees are allowed

ITA 168/ASR/2022[2020-21]Status: DisposedITAT Amritsar16 Sept 2022AY 2020-21

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 139Section 139(1)Section 143(1)Section 2(24)(x)Section 250Section 36(1)(va)Section 43B

…guity in the language of Explanation 3C shall be resolved in favour of the assessee as per Cape Brandy Syndicate (supra) as followed by judgments of this Court - See Vodafone International Holdings BV v. Union of India [2012] 17 taxmann.com 202/204 Taxman 408/341 ITR 1 (SC) at paras 60 to 70 per Kapadia, C.J. and para 333, 334 per Radhakrishnan, J.” b. Commissioner of Income-tax (Central)-I, New Delhi v. Vatika Township (P.) Ltd. [2014] 49 taxmann.com 249 (SC) I.T.A. No. 175/Asr/2022 8 &3 Other Group of cases “Reasons in Support 39. a…………… b…………… c…………… (d)………..Notes on Clauses" appended to Finance Bill, 20…

Sh. Satish Jain, Jammu vs. Deputy Commissioner of Income Tax Circle-1, Jammu

In the result, ITA Nos. 158/Asr/2022, 168/Asr/2022, 170/Asr/2022 and 175/Asr/2022 of the assessees are allowed

ITA 158/ASR/2022[2019-20]Status: DisposedITAT Amritsar16 Sept 2022AY 2019-20

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 139Section 139(1)Section 143(1)Section 2(24)(x)Section 250Section 36(1)(va)Section 43B

…guity in the language of Explanation 3C shall be resolved in favour of the assessee as per Cape Brandy Syndicate (supra) as followed by judgments of this Court - See Vodafone International Holdings BV v. Union of India [2012] 17 taxmann.com 202/204 Taxman 408/341 ITR 1 (SC) at paras 60 to 70 per Kapadia, C.J. and para 333, 334 per Radhakrishnan, J.” b. Commissioner of Income-tax (Central)-I, New Delhi v. Vatika Township (P.) Ltd. [2014] 49 taxmann.com 249 (SC) I.T.A. No. 175/Asr/2022 8 &3 Other Group of cases “Reasons in Support 39. a…………… b…………… c…………… (d)………..Notes on Clauses" appended to Finance Bill, 20…

Carolina Food and Industries Private Limited, Kolkata vs. DCIT, Circle - 10(1), Kolkata

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 2625/KOL/2018[2015-16]Status: DisposedITAT Kolkata09 Sept 2022AY 2015-16

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

Section 32

…ITA No. 2625/KOL/2018 Assessment Year : 2015-2016 Carolina Food And Industries Pvt. Limited IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH, KOLKATA Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Rajesh Kumar, Accountant Member I.T.A. No. 2625/KOL/2018 Assessment Year: 2015-2016 Carolina Food And Industries Pvt. Limited........................................Appellant B-391, Lake Gardens, Kolkata-700045 [PAN: AACCC5093L] -Vs.- DeputyCommissioner of Income Tax,................................................Respondent Circle-10(1), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 Appea…

DCIT, Chennai vs. M/S. United India Insurance Co. Ltd., Chennai

In the result, all the appeals filed by the Revenue for the assessment years 2003-04, 2004-05, 2005-06, 2006-07, 2008-09,

ITA 1673/CHNY/2011[2003-04]Status: DisposedITAT Chennai26 Aug 2022AY 2003-04

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.:1673, 1688, 1689, 1691/Chny/2011 िनधा"रण वष" / Assessment Years: 2003-04, 2004-05, 2005-06, 2006-07 Assistant Commissioner Of Income M/S. United India Insurance Co. Tax, V. Ltd., Large Tax Payer Unit, 24, Whites Road, Chennai – Chennai. 600 014. [Pan: Aaacu-5552-C] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos: 1693/Chny/2011, 36/Chny/2014 & 696/Chny/2014 िनधा"रण वष" / Assessment Years: 2008-09, 2009-10 & 2010-11 Deputy Commissioner Of Income M/S. United India Insurance Co. Tax, V. Ltd., Large Tax Payer Unit, 24, Whites Road, Chennai – Chennai. 600 014. [Pan: Aaacu-5552-C] (अपीलाथ"/Appellant) (""यथ"/Respondent) Assessee Represented By : Shri. S. Sundararaman, Ca Department Represented By : Shri. M. Swaminathan, Sr.Standing Counsel & Ms. V. Pushpa, Jr. Standing Counsel सुनवाई क" तार"ख/Date Of Hearing : 10.08.2022 घोषणा क" तार"ख/Date Of Pronouncement : 26.08.2022 आदेश /O R D E R

Section 195Section 195(1)Section 40Section 5(2)(b)

…आयकर अपीलीय अिधकरण, ‘डी’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी वी दुगा" राव,"या"यक सद"य एवं "ी जी. मंजुनाथ, लेखा सद"य के सम" BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.:1673, 1688, 1689, 1691/Chny/2011 िनधा"रण वष" / Assessment Years: 2003-04, 2004-05, 2005-06, 2006-07 Assistant Commissioner of Income M/s. United India Insurance Co. Tax, v. Ltd., Large Tax Payer Unit, 24, Whites Road, Chennai – Chennai. 600 014. [PAN: AAACU-5552-C] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ITA Nos: 1693/Chny/2011, 36/Chn…

DCIT, Chennai vs. M/S. Royal Sundaram Alliance Insurance Co. Ltd., Chennai

In the result, appeal filed by the Revenue for the Assessment year

ITA 1666/CHNY/2011[2005-06]Status: DisposedITAT Chennai26 Aug 2022AY 2005-06

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.:1356/Chny/2013, 1626/Chny/2011 & 2310/Chny/2014 िनधा"रण वष" / Assessment Years: 2009-10, 2005-06 & 2010-11 M/S. Royal Sundaram Alliance Assistant Commissioner Of Insurance Company Limited V. Income Tax, “Sundaram Towers” Large Tax Payer Unit, 45 & 46, Whites Road, Chennai. Chennai – 600 002. [Pan: Aabcr-7106-G] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.: 1628, 1629 & 1630/Chny/2011 िनधा"रण वष" / Assessment Years: 2006-07, 2007-08 & 2008-09 M/S. Royal Sundaram Alliance Deputy Commissioner Of Insurance Company Limited V. Income Tax, “Sundaram Towers” Large Tax Payer Unit, 45 & 46, Whites Road, Chennai. Chennai – 600 002. [Pan: Aabcr-7106-G] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.: 1666/Chny/2011 िनधा"रण वष" / Assessment Years: 2005-06 Assistant Commissioner Of Income M/S. Royal Sundaram Alliance Tax, V. Insurance Company Limited Large Tax Payer Unit, “Sundaram Towers” Chennai. 45 & 46, Whites Road, Chennai – 600 002. [Pan: Aabcr-7106-G] (अपीलाथ"/Appellant) (""यथ"/Respondent) Assessee Represented By : Shri. Sandeep Bagmar, Advocate

Section 139(1)Section 142(1)Section 143(1)Section 143(2)Section 195Section 3Section 40Section 5

…आयकर अपीलीय अिधकरण, ‘डी’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी वी दुगा" राव,"या"यक सद"य एवं "ी जी. मंजुनाथ, लेखा सद"य के सम" BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.:1356/Chny/2013, 1626/Chny/2011 & 2310/Chny/2014 िनधा"रण वष" / Assessment Years: 2009-10, 2005-06 & 2010-11 M/s. Royal Sundaram Alliance Assistant Commissioner of Insurance Company Limited v. Income Tax, “Sundaram Towers” Large Tax Payer Unit, 45 & 46, Whites Road, Chennai. Chennai – 600 002. [PAN: AABCR-7106-G] (अपीलाथ"/Appellant) (""यथ"/Respondent…

M/S. Royal Sundaram Alliance Insurance Company Limited, Chennai vs. ACIT, Chennai

In the result, appeal filed by the Revenue for the Assessment year

ITA 1630/CHNY/2011[2008-09]Status: DisposedITAT Chennai26 Aug 2022AY 2008-09

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.:1356/Chny/2013, 1626/Chny/2011 & 2310/Chny/2014 िनधा"रण वष" / Assessment Years: 2009-10, 2005-06 & 2010-11 M/S. Royal Sundaram Alliance Assistant Commissioner Of Insurance Company Limited V. Income Tax, “Sundaram Towers” Large Tax Payer Unit, 45 & 46, Whites Road, Chennai. Chennai – 600 002. [Pan: Aabcr-7106-G] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.: 1628, 1629 & 1630/Chny/2011 िनधा"रण वष" / Assessment Years: 2006-07, 2007-08 & 2008-09 M/S. Royal Sundaram Alliance Deputy Commissioner Of Insurance Company Limited V. Income Tax, “Sundaram Towers” Large Tax Payer Unit, 45 & 46, Whites Road, Chennai. Chennai – 600 002. [Pan: Aabcr-7106-G] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.: 1666/Chny/2011 िनधा"रण वष" / Assessment Years: 2005-06 Assistant Commissioner Of Income M/S. Royal Sundaram Alliance Tax, V. Insurance Company Limited Large Tax Payer Unit, “Sundaram Towers” Chennai. 45 & 46, Whites Road, Chennai – 600 002. [Pan: Aabcr-7106-G] (अपीलाथ"/Appellant) (""यथ"/Respondent) Assessee Represented By : Shri. Sandeep Bagmar, Advocate

Section 139(1)Section 142(1)Section 143(1)Section 143(2)Section 195Section 3Section 40Section 5

…आयकर अपीलीय अिधकरण, ‘डी’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी वी दुगा" राव,"या"यक सद"य एवं "ी जी. मंजुनाथ, लेखा सद"य के सम" BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.:1356/Chny/2013, 1626/Chny/2011 & 2310/Chny/2014 िनधा"रण वष" / Assessment Years: 2009-10, 2005-06 & 2010-11 M/s. Royal Sundaram Alliance Assistant Commissioner of Insurance Company Limited v. Income Tax, “Sundaram Towers” Large Tax Payer Unit, 45 & 46, Whites Road, Chennai. Chennai – 600 002. [PAN: AABCR-7106-G] (अपीलाथ"/Appellant) (""यथ"/Respondent…

M/S. Royal Sundaram Alliance Insurance Company Limited, Chennai vs. ACIT, Chennai

In the result, appeal filed by the Revenue for the Assessment year

ITA 1629/CHNY/2011[2007-08]Status: DisposedITAT Chennai26 Aug 2022AY 2007-08

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.:1356/Chny/2013, 1626/Chny/2011 & 2310/Chny/2014 िनधा"रण वष" / Assessment Years: 2009-10, 2005-06 & 2010-11 M/S. Royal Sundaram Alliance Assistant Commissioner Of Insurance Company Limited V. Income Tax, “Sundaram Towers” Large Tax Payer Unit, 45 & 46, Whites Road, Chennai. Chennai – 600 002. [Pan: Aabcr-7106-G] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.: 1628, 1629 & 1630/Chny/2011 िनधा"रण वष" / Assessment Years: 2006-07, 2007-08 & 2008-09 M/S. Royal Sundaram Alliance Deputy Commissioner Of Insurance Company Limited V. Income Tax, “Sundaram Towers” Large Tax Payer Unit, 45 & 46, Whites Road, Chennai. Chennai – 600 002. [Pan: Aabcr-7106-G] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.: 1666/Chny/2011 िनधा"रण वष" / Assessment Years: 2005-06 Assistant Commissioner Of Income M/S. Royal Sundaram Alliance Tax, V. Insurance Company Limited Large Tax Payer Unit, “Sundaram Towers” Chennai. 45 & 46, Whites Road, Chennai – 600 002. [Pan: Aabcr-7106-G] (अपीलाथ"/Appellant) (""यथ"/Respondent) Assessee Represented By : Shri. Sandeep Bagmar, Advocate

Section 139(1)Section 142(1)Section 143(1)Section 143(2)Section 195Section 3Section 40Section 5

…आयकर अपीलीय अिधकरण, ‘डी’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी वी दुगा" राव,"या"यक सद"य एवं "ी जी. मंजुनाथ, लेखा सद"य के सम" BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.:1356/Chny/2013, 1626/Chny/2011 & 2310/Chny/2014 िनधा"रण वष" / Assessment Years: 2009-10, 2005-06 & 2010-11 M/s. Royal Sundaram Alliance Assistant Commissioner of Insurance Company Limited v. Income Tax, “Sundaram Towers” Large Tax Payer Unit, 45 & 46, Whites Road, Chennai. Chennai – 600 002. [PAN: AABCR-7106-G] (अपीलाथ"/Appellant) (""यथ"/Respondent…

M/S. Royal Sundaram Alliance Insurance Company Limited, Chennai vs. ACIT, Chennai

In the result, appeal filed by the Revenue for the Assessment year

ITA 1628/CHNY/2011[2006-07]Status: DisposedITAT Chennai26 Aug 2022AY 2006-07

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.:1356/Chny/2013, 1626/Chny/2011 & 2310/Chny/2014 िनधा"रण वष" / Assessment Years: 2009-10, 2005-06 & 2010-11 M/S. Royal Sundaram Alliance Assistant Commissioner Of Insurance Company Limited V. Income Tax, “Sundaram Towers” Large Tax Payer Unit, 45 & 46, Whites Road, Chennai. Chennai – 600 002. [Pan: Aabcr-7106-G] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.: 1628, 1629 & 1630/Chny/2011 िनधा"रण वष" / Assessment Years: 2006-07, 2007-08 & 2008-09 M/S. Royal Sundaram Alliance Deputy Commissioner Of Insurance Company Limited V. Income Tax, “Sundaram Towers” Large Tax Payer Unit, 45 & 46, Whites Road, Chennai. Chennai – 600 002. [Pan: Aabcr-7106-G] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.: 1666/Chny/2011 िनधा"रण वष" / Assessment Years: 2005-06 Assistant Commissioner Of Income M/S. Royal Sundaram Alliance Tax, V. Insurance Company Limited Large Tax Payer Unit, “Sundaram Towers” Chennai. 45 & 46, Whites Road, Chennai – 600 002. [Pan: Aabcr-7106-G] (अपीलाथ"/Appellant) (""यथ"/Respondent) Assessee Represented By : Shri. Sandeep Bagmar, Advocate

Section 139(1)Section 142(1)Section 143(1)Section 143(2)Section 195Section 3Section 40Section 5

…आयकर अपीलीय अिधकरण, ‘डी’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी वी दुगा" राव,"या"यक सद"य एवं "ी जी. मंजुनाथ, लेखा सद"य के सम" BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.:1356/Chny/2013, 1626/Chny/2011 & 2310/Chny/2014 िनधा"रण वष" / Assessment Years: 2009-10, 2005-06 & 2010-11 M/s. Royal Sundaram Alliance Assistant Commissioner of Insurance Company Limited v. Income Tax, “Sundaram Towers” Large Tax Payer Unit, 45 & 46, Whites Road, Chennai. Chennai – 600 002. [PAN: AABCR-7106-G] (अपीलाथ"/Appellant) (""यथ"/Respondent…

M/S. Royal Sundaram Alliance Insurance Company Limited, Chennai vs. ACIT, Chennai

In the result, appeal filed by the Revenue for the Assessment year

ITA 1626/CHNY/2011[2005-06]Status: DisposedITAT Chennai26 Aug 2022AY 2005-06

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.:1356/Chny/2013, 1626/Chny/2011 & 2310/Chny/2014 िनधा"रण वष" / Assessment Years: 2009-10, 2005-06 & 2010-11 M/S. Royal Sundaram Alliance Assistant Commissioner Of Insurance Company Limited V. Income Tax, “Sundaram Towers” Large Tax Payer Unit, 45 & 46, Whites Road, Chennai. Chennai – 600 002. [Pan: Aabcr-7106-G] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.: 1628, 1629 & 1630/Chny/2011 िनधा"रण वष" / Assessment Years: 2006-07, 2007-08 & 2008-09 M/S. Royal Sundaram Alliance Deputy Commissioner Of Insurance Company Limited V. Income Tax, “Sundaram Towers” Large Tax Payer Unit, 45 & 46, Whites Road, Chennai. Chennai – 600 002. [Pan: Aabcr-7106-G] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.: 1666/Chny/2011 िनधा"रण वष" / Assessment Years: 2005-06 Assistant Commissioner Of Income M/S. Royal Sundaram Alliance Tax, V. Insurance Company Limited Large Tax Payer Unit, “Sundaram Towers” Chennai. 45 & 46, Whites Road, Chennai – 600 002. [Pan: Aabcr-7106-G] (अपीलाथ"/Appellant) (""यथ"/Respondent) Assessee Represented By : Shri. Sandeep Bagmar, Advocate

Section 139(1)Section 142(1)Section 143(1)Section 143(2)Section 195Section 3Section 40Section 5

…आयकर अपीलीय अिधकरण, ‘डी’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी वी दुगा" राव,"या"यक सद"य एवं "ी जी. मंजुनाथ, लेखा सद"य के सम" BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.:1356/Chny/2013, 1626/Chny/2011 & 2310/Chny/2014 िनधा"रण वष" / Assessment Years: 2009-10, 2005-06 & 2010-11 M/s. Royal Sundaram Alliance Assistant Commissioner of Insurance Company Limited v. Income Tax, “Sundaram Towers” Large Tax Payer Unit, 45 & 46, Whites Road, Chennai. Chennai – 600 002. [PAN: AABCR-7106-G] (अपीलाथ"/Appellant) (""यथ"/Respondent…

Cholamandalam Ms General Insurance Company Ltd., Chennai vs. ACIT, Chennai

ITA 1621/CHNY/2011[2007-08]Status: DisposedITAT Chennai26 Aug 2022AY 2007-08

Bench: Shri V.Durga Rao & Shri G. Manjunatha(अपीलाथ"/Appellant) (""यथ"/Respondent) S.

For Appellant: Mr. Percy J. PardiwallaFor Respondent: Mr. M.Swaminathan, Sr.Standing
Section 195Section 3Section 40Section 5

…आयकर अपील"य अ"धकरण,‘सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘C’ BENCH, CHENNAI "ी वी.दुगा" राव, "या"यक सद"य एवं "ी जी. मंजुनाथ, लेखा सद"य के सम" BEFORE SHRI V.DURGA RAO, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER (अपीलाथ"/Appellant) (""यथ"/Respondent) S. ITA No. Assessment Year आयकरअपीलसं No 1 2146/Chny/2008 2005-06 M/s. Cholamandalam The Deputy MS General Insurance /Assistant Company Ltd. Commissioner of 2, Dare House, NSC Income Tax, Bose Road, Large Taxpayer Unit-2, Chennai-600 034. Chennai-600 001. PAN: AABCC 6633K -do- 2 1620/Chny/2011 2006-07 -do- -do- -do- 3 1621/Chny/2…