Insurance Co.Ltd. v. DCIT

102 Taxmann.com 292High Court2019#3534 most cited

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

Reinsurance premium payments made to non-resident reinsurers are deductible business expenses, and disallowance on this ground is unsustainable.

33

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2022 to 2025.

Also referred to as

Cholamandalam MS General Insurance Co Ltd v DCIT · 102 Taxmann.com 292 · reinsurance premium · non-resident reinsurers · section 37(1) · deduction · disallowance

Sections most often in play

Section 37(1)Section 14ASection 40(1)Section 40(2A)Section 44Section 10(38)Section 143(3)Section 40(a)(i)

Issues it is cited on

section 40(1)section 102section 2(9)section 101section 2(c)section 80jjprohibited by lawsection 114purposive interpretationsection 36(1)(ii)section 195(1)section 28(i)

Judgments citing Insurance Co.Ltd. v. DCIT

DCIT 3.2.1, Mumbai vs. The New India Assurance Co Limited, Mumbai

Accordingly, Ground No.1 to 4 raised by the Assessee are allowed

ITA 2830/MUM/2024[2018-19]Status: DisposedITAT Mumbai21 Nov 2025AY 2018-19

Bench: SHRI VIKRAM SINGH YADAV , ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Farooq IraniFor Respondent: Shri Satya Pal Kumar&
Section 115JSection 143(3)Section 147Section 148

…(ITA No. 2107/Chny/2014 dated 28/08/2018) 6.3.3 During the present appeal proceedings, appellant made similar submissions as made before the AO. Appellant also relied upon more decisions, as below, in its favor: (a) Cholamandalam MS General Insurance Co Ltd 102 Taxmann.com 292 (Mad HC) (b) Cholamandalam MS General Insurance Co Ltd 142 Taxmann.com 3 (ITAT Chennai) (c) Tata AIG General Insurance Co. Ltd 141 taxmann.com 70 (Mumbai ITAT) 6.3.4 Admissibility of additional evidences: Vide notice dated ITA No. 2616-2623 /Mum /2024, ITA No. 2845, 2841, 2836, 2834, 2827, 2830 & 2823 / Mum / 2024 & C.O. No. 97 & 96 /…

DCIT 3.2.1, Mumbai vs. The New India Assurance Co Limited, Mumbai

Accordingly, Ground No.1 to 4 raised by the Assessee are allowed

ITA 2823/MUM/2024[2019-20]Status: DisposedITAT Mumbai21 Nov 2025AY 2019-20

Bench: SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Farooq IraniFor Respondent: Shri Satya Pal Kumar&
Section 115JSection 143(3)Section 147Section 148

…(ITA No. 2107/Chny/2014 dated 28/08/2018) 6.3.3 During the present appeal proceedings, appellant made similar submissions as made before the AO. Appellant also relied upon more decisions, as below, in its favor: (a) Cholamandalam MS General Insurance Co Ltd 102 Taxmann.com 292 (Mad HC) (b) Cholamandalam MS General Insurance Co Ltd 142 Taxmann.com 3 (ITAT Chennai) (c) Tata AIG General Insurance Co. Ltd 141 taxmann.com 70 (Mumbai ITAT) 6.3.4 Admissibility of additional evidences: Vide notice dated ITA No. 2616-2623 /Mum /2024, ITA No. 2845, 2841, 2836, 2834, 2827, 2830 & 2823 / Mum / 2024 & C.O. No. 97 & 96 /…

The New India Assurance Co Ltd, Mumbai vs. Deputy Commissioner of Income Tax, Circle 3(2)(2), Mumbai

Accordingly, Ground No.1 to 4 raised by the Assessee are allowed

ITA 2622/MUM/2024[2018-19]Status: DisposedITAT Mumbai21 Nov 2025AY 2018-19

Bench: SHRI VIKRAM SINGH YADAV , ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Farooq IraniFor Respondent: Shri Satya Pal Kumar&
Section 115JSection 143(3)Section 147Section 148

…(ITA No. 2107/Chny/2014 dated 28/08/2018) 6.3.3 During the present appeal proceedings, appellant made similar submissions as made before the AO. Appellant also relied upon more decisions, as below, in its favor: (a) Cholamandalam MS General Insurance Co Ltd 102 Taxmann.com 292 (Mad HC) (b) Cholamandalam MS General Insurance Co Ltd 142 Taxmann.com 3 (ITAT Chennai) (c) Tata AIG General Insurance Co. Ltd 141 taxmann.com 70 (Mumbai ITAT) 6.3.4 Admissibility of additional evidences: Vide notice dated ITA No. 2616-2623 /Mum /2024, ITA No. 2845, 2841, 2836, 2834, 2827, 2830 & 2823 / Mum / 2024 & C.O. No. 97 & 96 /…

The New India Assurance Co. Ltd, Mumbai vs. Deputy Commissioner of Income Tax, Circle 3(2)(2), Mumbai

Accordingly, Ground No.1 to 4 raised by the Assessee are allowed

ITA 2616/MUM/2024[2012-13]Status: DisposedITAT Mumbai21 Nov 2025AY 2012-13

Bench: SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Farooq IraniFor Respondent: Shri Satya Pal Kumar&
Section 115JSection 143(3)Section 147Section 148

…(ITA No. 2107/Chny/2014 dated 28/08/2018) 6.3.3 During the present appeal proceedings, appellant made similar submissions as made before the AO. Appellant also relied upon more decisions, as below, in its favor: (a) Cholamandalam MS General Insurance Co Ltd 102 Taxmann.com 292 (Mad HC) (b) Cholamandalam MS General Insurance Co Ltd 142 Taxmann.com 3 (ITAT Chennai) (c) Tata AIG General Insurance Co. Ltd 141 taxmann.com 70 (Mumbai ITAT) 6.3.4 Admissibility of additional evidences: Vide notice dated ITA No. 2616-2623 /Mum /2024, ITA No. 2845, 2841, 2836, 2834, 2827, 2830 & 2823 / Mum / 2024 & C.O. No. 97 & 96 /…

DCIT, CC-6(2), Mumbai vs. Hdfc Ergo General Insurance Company Limited, Mumbai

Appeals are partly allowed and Revenue’s appeals are dismissed

ITA 3281/MUM/2025[2016-17]Status: DisposedITAT Mumbai30 Jul 2025AY 2016-17

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,…

DCIT, CC-6(2), Mumbai vs. Hdfc Ergo General Insurance Company Limited, Mumbai

Appeals are partly allowed and Revenue’s appeals are dismissed

ITA 3280/MUM/2025[2015-16]Status: DisposedITAT Mumbai30 Jul 2025AY 2015-16

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,…

Deputy Commissioner of Income Tax, Central Circle 6(2), Mumbai vs. Hdfc Ergo General Insurance Company Limited, Mumbai

Appeals are partly allowed and Revenue’s appeals are dismissed

ITA 3278/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,…

DCIT, CC-6(2), Mumbai vs. Hdfc Ergo General Insurance Company Limited, Mumbai

Appeals are partly allowed and Revenue’s appeals are dismissed

ITA 3277/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,…

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 2841/MUM/2025[2016-17]Status: DisposedITAT Mumbai30 Jul 2025AY 2016-17

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 2840/MUM/2025[2015-16]Status: DisposedITAT Mumbai30 Jul 2025AY 2015-16

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 2839/MUM/2025[2014-15]Status: DisposedITAT Mumbai30 Jul 2025AY 2014-15

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 2838/MUM/2025[2013-14]Status: DisposedITAT Mumbai30 Jul 2025AY 2013-14

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 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,…

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…

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…

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

ITA 1620/CHNY/2011[2006-07]Status: DisposedITAT Chennai26 Aug 2022AY 2006-07

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…

Insurance Co.Ltd. v. DCIT (102 Taxmann.com 292) — Cited in 33 Judgments | BharatTax