New India Assurance Company Ltd. v. Additional CIT

12 Taxmann.com 465Reported decision#13283 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2019 to 2025.

Sections most often in play

Section 10(15)(iv)(h)Section 10(34)Section 32 Section 43B Section 139(5)Section 143(3)Section 234A Section 234C

Issues it is cited on

section 2(9)section 101 section 2(c)section 80jj purposive interpretation section 36(1)(ii)section 195(1)section 28(i)section 80jja section 80jjaa explanation to section 37 section 80j

Judgments citing New India Assurance Company Ltd. v. Additional CIT

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 ITA No.5394 /Mum/2025 Tata AIG General Insurance Company Limited INCOME-TAX APPELLATE TRIBUNAL MUMBAI BENCH “E”, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A No.5394 /Mum/2025 (Assessment Year: 2013-14) DCIT, CC-6(2), Mumbai vs TATA AIG GENERAL INSURANCE BKC, Mumbai-400 051 COMPANY LIMITED, 15th Floor, Tower A Peninsula Business Park, G.K. Marg, Lower Parel, Mumbai-400 013 PAN : AABCT3518Q APPELLANT RESPONDENT Present for Assessee Shri Mittul Jasolia Present for Revenue Shri Ritesh Misra, CIT DR Date of hearing 18/12/2025 Date if pronouncement 23/12…

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

Tata Aig General Insurance Co. Ltd., Mumbai vs. Dy CIT - 8(3)(1), Mumbai

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

ITA 1718/MUM/2020[2015-16]Status: DisposedITAT Mumbai25 Apr 2022AY 2015-16

Section 101ASection 143(3)Section 2(9)Section 3Section 30Section 37Section 37(1)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SHRI AMARJIT SINGH, JUDICIAL MEMBER M/s. Tata AIG General Vs. Deputy Commissioner of Insurance Company Limited Income Tax-8(3)(1), 15th Floor, Tower-A Mumbai Peninsula Business Park G.K. Marg, Lower Parel Mumbai – 400 013 PAN/GIR No.AABCT3518Q (Appellant) .. (Respondent) Assessee by Shri Madhur Aggarwal Revenue by Shri Mehul Jain Date of Hearing 18/02/2022 Date of Pronouncement 25/04 /2022 आदेश / O R D E R PER M. BALAGANESH (A.M): This appeal in ITA No.1718/Mum/2020 for A.Y.2015-16 arises out of the order…

ACIT, New Delhi vs. M/S Sahara India Life Insurance Company Ltd., Lucknow

ITA 1162/DEL/2016[2012-13]Status: DisposedITAT Delhi16 Apr 2019AY 2012-13

Bench: Shri G.D. Agrawal & Shri Bhavnesh Sainiassessment Year: 2012-13

Section 28Section 44

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT & SHRI BHAVNESH SAINI, JUDICIAL MEMBER Assessment Year: 2012-13 ACIT vs Sahara India Life Insurance Co. Ltd. Cent. Circle-1 R/o 1 Kapoorthala Complex, New Delhi. Aliganj, Lucknow. PAN No. AAHCS1334B APPELLANT RESPONDENT Revenue by Sh. J.K. Mishra, CIT DR Assessee by Adity Vohra, Adv. Sh. Arpit Goyal, CA Date of Hearing 12.04.2019 Date of Pronouncement 16.04.2019 ORDER PER SHRI BHAVNESH SAINI, J.M. This appeal by Revenue has been directed against the order of Ld. CIT(Appeals)-23, New Delhi dated 21.12.20…