Principal Commissioner of Income Tax LTU, New Delhi v. Oriental Insurance Company Ltd.

118 Taxmann.com 248High Court2020#6965 most cited
16

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 115JBSection 37(1)Section 44Section 14ASection 195Section 40(a)(i)Section 40(a)(ia)Section 115-O

Issues it is cited on

section 33acstay of demandsection 237section 211agency peservice pesection 195(1)depreciation on softwaresection 9(1)(i)opening wdvsection 195(2)section 115jb(2)

Judgments citing Principal Commissioner of Income Tax LTU, New Delhi v. Oriental Insurance Company Ltd.

ASSISTANT COMMISSIONER OF INCOME TAX, C. R BUILDING vs. THE ORIENTAL INSURANCE CO LTD. , ASAF ALI

In the result, the cross objections filed by the assessee are partly allowed for statistical purposes

ITA 3218/DEL/2023[2018-19]Status: DisposedITAT Delhi09 Apr 2025AY 2018-19

Bench: Shri Satbeer Singh Godara & Shris.Rifaur Rahmanacit, Circle 10 (1), Vs. The Oriental Insurance Co. Ltd., New Delhi. A-25/27, Oriental House, Asaf Ali Road, Delhi Gate, New Delhi – 110 002. (Pan : Aaact0927R) Co No.152/Del/2023 (In Ita No.3218/Del/2023) (Assessment Year: 2018-19) The Oriental Insurance Co. Ltd., Vs. Acit, Circle 10 (1), A-25/27, Oriental House, New Delhi. Asaf Ali Road, Delhi Gate, New Delhi – 110 002. (Pan : Aaact0927R) (Appellant) (Respondent) Assessee By : Shri Tarandeep Singh, Advocate Shri Sandeep Yadav, Advocate Revenue By : Ms. Baljeet Kaur, Cit Dr Date Of Hearing : 23.01.2025 Date Of Order : 09.04.2025 O R D E R Per S. Rifaur Rahman: 1. The Revenue Has Filed Appeal Against The Order Of The Learned Commissioner Of Income Tax (Appeals)/National Faceless Appeal Centre

For Appellant: Shri Tarandeep Singh, AdvocateFor Respondent: Ms. Baljeet Kaur, CIT DR
Section 10Section 10(38)Section 115JSection 14ASection 44

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER and SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER ACIT, Circle 10 (1), vs. The Oriental Insurance Co. Ltd., New Delhi. A-25/27, Oriental House, Asaf Ali Road, Delhi Gate, New Delhi – 110 002. (PAN : AAACT0927R) CO No.152/Del/2023 (in ITA No.3218/DEL/2023) (Assessment Year: 2018-19) The Oriental Insurance Co. Ltd., vs. ACIT, Circle 10 (1), A-25/27, Oriental House, New Delhi. Asaf Ali Road, Delhi Gate, New Delhi – 110 002. (PAN : AAACT0927R) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Tarandeep Singh, Advocat…

DEPUTY COMMISSINOER OF INCOME TAX,, CHENNAI vs. CHOLAMANDALAM MS GENERAL INSURANCE COMPANY LIMITED, CHENNAI

ITA 470/CHNY/2024[2012-13]Status: DisposedITAT Chennai19 Mar 2025AY 2012-13

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwalआयकर अपील सं./Ita Nos.1282, 1283, 1284 & 1285/Chny/2024 निर्धारण वर्ष/Assessment Years: 2011-12, 2016-17, 2017-18 & 2018-19 M/S. Cholamandalam Ms General Insurance Co. Ltd., Dare House, 2Nd Floor, No.2, N.S.C. Bose Road, Chennai-600 001. V. The Dcit, Non Corporate Circle-8, Chennai. [Pan: Aabcc 6633 K] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita Nos.470, 1339, 1438, 1462 & 1463/Chny/2024 निर्धारण वर्ष/Assessment Years: 2012-13, 2018-19, 2011-12, 2016-17 & 2017-18 The Dcit, Non Corporate Circle-8, Chennai. (अपीलार्थी/Appellant) M/S. Cholamandalam Ms General Insurance Co. Ltd., Dare House, 2Nd Floor, No.2, N.S.C. Bose Road, Chennai-600 001. [Pan: Aabcc 6633 K] (प्रत्यर्थी/Respondent) Assessee By Mr. Sandeep Bagmar, Advocate; Mr. Balachandar, Fca Department By Mr. Nilay Baran Som, Cit सुनवाईकीतारीख/Date Of Hearing 22.01.2025 घोषणाकीतारीख /Date Of Pronouncement 19.03.2025

Section 115JSection 14ASection 2Section 37(1)

…आयकर अपीलीय अधिकरण, 'ए' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'A' BENCH: CHENNAI श्री एबी टी. वर्की, न्यायिक सदस्य एवं श्री मनोज कुमार अग्रवाल, लेखा सदस्य के समक्ष BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1282, 1283, 1284 & 1285/Chny/2024 निर्धारण वर्ष/Assessment Years: 2011-12, 2016-17, 2017-18 & 2018-19 M/s. Cholamandalam MS General Insurance Co. Ltd., Dare House, 2nd Floor, No.2, N.S.C. Bose Road, Chennai-600 001. v. The DCIT, Non Corporate Circle-8, Chennai. [PAN: AABCC 6633 K] (अपीलार्थी/Appellant) (प्रत्यर्थी/Responden…

DEPUTY COMMISSIONER OF INCOMETAX , CHENNAI vs. CHOLAMANDALAM MS GENERAL INSURANCE COMPANY LIMITED, CHENNAI

ITA 1463/CHNY/2024[2017-18]Status: DisposedITAT Chennai19 Mar 2025AY 2017-18

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwalआयकर अपील सं./Ita Nos.1282, 1283, 1284 & 1285/Chny/2024 निर्धारण वर्ष/Assessment Years: 2011-12, 2016-17, 2017-18 & 2018-19 M/S. Cholamandalam Ms General Insurance Co. Ltd., Dare House, 2Nd Floor, No.2, N.S.C. Bose Road, Chennai-600 001. V. The Dcit, Non Corporate Circle-8, Chennai. [Pan: Aabcc 6633 K] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita Nos.470, 1339, 1438, 1462 & 1463/Chny/2024 निर्धारण वर्ष/Assessment Years: 2012-13, 2018-19, 2011-12, 2016-17 & 2017-18 The Dcit, Non Corporate Circle-8, Chennai. (अपीलार्थी/Appellant) V. M/S. Cholamandalam Ms General Insurance Co. Ltd., Dare House, 2Nd Floor, No.2, N.S.C. Bose Road, Chennai-600 001. [Pan: Aabcc 6633 K] (प्रत्यर्थी/Respondent) Assessee By Department By : Mr. Sandeep Bagmar, Advocate; Mr. Balachandar, Fca : Mr. Nilay Baran Som, Cit सुनवाईकीतारीख/Date Of Hearing : 22.01.2025 घोषणाकीतारीख /Date Of Pronouncement : 19.03.2025

For Respondent: Mr. Sandeep Bagmar, Advocate
Section 115JSection 14ASection 2Section 37(1)

…आयकर अपीलीय अधिकरण, 'ए' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'A' BENCH: CHENNAI श्री एबी टी. वर्की, न्यायिक सदस्य एवं श्री मनोज कुमार अग्रवाल, लेखा सदस्य के समक्ष BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1282, 1283, 1284 & 1285/Chny/2024 निर्धारण वर्ष/Assessment Years: 2011-12, 2016-17, 2017-18 & 2018-19 M/s. Cholamandalam MS General Insurance Co. Ltd., Dare House, 2nd Floor, No.2, N.S.C. Bose Road, Chennai-600 001. v. The DCIT, Non Corporate Circle-8, Chennai. [PAN: AABCC 6633 K] (अपीलार्थी/Appellant) (प्रत्यर्थी/Responden…

DEPUTY COMMISSIONER OF INCOME TAX , CHENNAI vs. CHOLAMANDALAM MS GENERAL INSURANCE COMPANY LIMITED, CHENNAI

In the result, Revenue Appeal for AY 2012-13 stands dismissed

ITA 1462/CHNY/2024[2016-17]Status: DisposedITAT Chennai19 Mar 2025AY 2016-17

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwal

For Appellant: Mr. Sandeep BagmarFor Respondent: Mr. Nilay Baran Som, CIT
Section 115JSection 14ASection 2Section 37(1)

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी मनोज कुमार अ"वाल, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1282, 1283, 1284 & 1285/Chny/2024 िनधा"रण वष"/Assessment Years: 2011-12, 2016-17, 2017-18 & 2018-19 v. M/s. Cholamandalam MS General- The DCIT, Insurance Co. Ltd., Non Corporate Circle-8, Dare House, 2nd Floor, Chennai. No.2, N.S.C. Bose Road, Chennai-600 001. [PAN: AABCC 6633 K] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अप…

DEPUTY COMMISSIONER OF INCOME TAX, NUNGAMBAKKAM CHENNAI vs. CHOLAMANDALAM MS GENERAL INSURANCE COMPANY LIMITED, CHENNAI

In the result, Revenue Appeal for AY 2012-13 stands dismissed

ITA 1438/CHNY/2024[2011-12]Status: DisposedITAT Chennai19 Mar 2025AY 2011-12

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwal

For Appellant: Mr. Sandeep BagmarFor Respondent: Mr. Nilay Baran Som, CIT
Section 115JSection 14ASection 2Section 37(1)

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी मनोज कुमार अ"वाल, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1282, 1283, 1284 & 1285/Chny/2024 िनधा"रण वष"/Assessment Years: 2011-12, 2016-17, 2017-18 & 2018-19 v. M/s. Cholamandalam MS General- The DCIT, Insurance Co. Ltd., Non Corporate Circle-8, Dare House, 2nd Floor, Chennai. No.2, N.S.C. Bose Road, Chennai-600 001. [PAN: AABCC 6633 K] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अप…

DEPUTY COMMISSIONER OF INCOME TAX OFFICER , CHENNAI vs. CHOLAMANDALAM MS GENERAL INSURANCE COMPANY LIMITED, CHENNAI

In the result, Revenue Appeal for AY 2012-13 stands dismissed

ITA 1339/CHNY/2024[2018-19]Status: DisposedITAT Chennai19 Mar 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwal

For Appellant: Mr. Sandeep BagmarFor Respondent: Mr. Nilay Baran Som, CIT
Section 115JSection 14ASection 2Section 37(1)

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी मनोज कुमार अ"वाल, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1282, 1283, 1284 & 1285/Chny/2024 िनधा"रण वष"/Assessment Years: 2011-12, 2016-17, 2017-18 & 2018-19 v. M/s. Cholamandalam MS General- The DCIT, Insurance Co. Ltd., Non Corporate Circle-8, Dare House, 2nd Floor, Chennai. No.2, N.S.C. Bose Road, Chennai-600 001. [PAN: AABCC 6633 K] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अप…

CHOLAMANDALAM MS GENERAL INSURANCE COMPANY LIMITED,CHENNAI vs. DCIT, NON CORP WARD 8, CHENNAI

In the result, Revenue Appeal for AY 2012-13 stands dismissed

ITA 1285/CHNY/2024[2018-19]Status: DisposedITAT Chennai19 Mar 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwal

For Appellant: Mr. Sandeep BagmarFor Respondent: Mr. Nilay Baran Som, CIT
Section 115JSection 14ASection 2Section 37(1)

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी मनोज कुमार अ"वाल, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1282, 1283, 1284 & 1285/Chny/2024 िनधा"रण वष"/Assessment Years: 2011-12, 2016-17, 2017-18 & 2018-19 v. M/s. Cholamandalam MS General- The DCIT, Insurance Co. Ltd., Non Corporate Circle-8, Dare House, 2nd Floor, Chennai. No.2, N.S.C. Bose Road, Chennai-600 001. [PAN: AABCC 6633 K] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अप…

CHOLAMANDALAM MS GENERAL INSURANCE COMPANY LIMITED,CHENNAI vs. DCIT, NON CORP CIRCLE 8, CHENNAI

In the result, Revenue Appeal for AY 2012-13 stands dismissed

ITA 1284/CHNY/2024[2017-18]Status: DisposedITAT Chennai19 Mar 2025AY 2017-18

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwal

For Appellant: Mr. Sandeep BagmarFor Respondent: Mr. Nilay Baran Som, CIT
Section 115JSection 14ASection 2Section 37(1)

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी मनोज कुमार अ"वाल, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1282, 1283, 1284 & 1285/Chny/2024 िनधा"रण वष"/Assessment Years: 2011-12, 2016-17, 2017-18 & 2018-19 v. M/s. Cholamandalam MS General- The DCIT, Insurance Co. Ltd., Non Corporate Circle-8, Dare House, 2nd Floor, Chennai. No.2, N.S.C. Bose Road, Chennai-600 001. [PAN: AABCC 6633 K] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अप…

CHOLAMANDALAM MS GENERAL INSURANCE COMPANY LIMITED,CHENNAI vs. DCIT, NON CORP CIRCLE 8, CHENNAI

ITA 1283/CHNY/2024[2016-17]Status: DisposedITAT Chennai19 Mar 2025AY 2016-17
Section 115JSection 14ASection 2Section 37(1)

…{ "clean_text": "आयकर अपीलीय अधिकरण, 'ए' न्यायपीठ, चेन्नई।\nIN THE INCOME TAX APPELLATE TRIBUNAL\n'A' BENCH: CHENNAI\nश्री एबी टी. वर्की, न्यायिक सदस्य एवं\nश्री मनोज कुमार अग्रवाल, लेखा सदस्य के समक्ष\nBEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND\nSHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER\nआयकर अपील सं./ITA Nos.1282, 1283, 1284 & 1285/Chny/2024\nनिर्धारण वर्ष/Assessment Years: 2011-12, 2016-17, 2017-18 & 2018-19\nM/s. Cholamandalam MS General Insurance Co. Ltd.,\nDare House, 2nd Floor,\nNo.2, N.S.C. Bose Road,\nChennai-600 001.\nv.\nThe DCIT,\nNon Corporate Circle-8,\nChennai.\n[PAN: AABCC 6633 K]\n(अपीला…

CHOLAMANDALAM MS GENERAL INSURANCE COMPANY LIMITED,CHENNAI vs. DCIT, NON CORP CIRCLE 8, CHENNAI

ITA 1282/CHNY/2024[2011-12]Status: DisposedITAT Chennai19 Mar 2025AY 2011-12
Section 115JSection 14ASection 2Section 37(1)Section 40

…ITA No.1282, 1283 to 1285/Chny/2024 (AYs 2011-12, 2016-17, 2017-18 & 2018-19) & ITA Nos.470, 1339, 1438, 1462 & 1463/Chny/2024 (AYS 2012-13, 2018-19, 2011-12, 2016-17 & 2017-18) M/s. Cholamandalam MS General Insurance Co. Ltd. :: 2 :: आदेश / ORDER PER ABY T. VARKEY, JM: These are cross appeals preferred by the assessee as well as the Revenue against the respective assessment year orders of the Learned Commissioner of Income Tax (Appeals)/NFAC, (hereinafter referred to as `Ld.CIT(A)'), Delhi, dated 07.03.2024 for the Assessment Years (hereinafter referred to as `AY`) 2011-12, 2012-13, 2016-17, 2017-18 & 2018-19. 2…

ROYAL SUNDARAM GENERAL INSURANCE COMPANY LTD,CHENNAI vs. DCIT, LTU, CHENNAI

In the result, the appeals of the assesse and Revenue are dealt as under:-

ITA 92/CHNY/2018[2013-14]Status: DisposedITAT Chennai08 Jan 2025AY 2013-14

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.86, 87, 88, 89, 90, 91, 92 & 93 /Chny/2018 निर्धारण वर्ा /Assessment Years: 2008-09, 2009-10, 2010-11, 2011-12, 2011-12, 2012-13, 2013-14, 2014-15, M/S.Royal Sundaram General Dy. Commissioner Of Income Tax, Insurance Company Limited, Large Tax Payer Unit, Vishranthi Melaram Towers, Chennai. No.2/319, Rajiv Gandhi Salai(Omr), Karapakkam, Chennai-600 097. [Pan: Aabcr7106G] आयकर अपील सं./Ita Nos.491, 492, 493, 494, 495 & 496 /Chny/2018 निर्धारण वर्ा /Assessment Years: 2008-09, 2010-11, 2011-12, 2012-13, 2013-14, 2014-15 Dy. Commissioner Of Income Tax, M/S.Royal Sundaram General Large Tax Payer Unit, Insurance Company Limited, Chennai. Vishranthi Melaram Towers, No.2/319, Rajiv Gandhi Salai(Omr), Karapakkam, Chennai-600 097. [Pan: Aabcr7106G] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) : Shri Vikaram Vijayaraghavan, Advocate अपीलार्थी की ओर से/ Assessee By प्रत्यर्थी की ओर से /Revenue By : Shri A.Sanjay For Ms V.Pushpa, Sr.Standing Counsel For It Dept. सुनवाई की तारीख/Date Of Hearing : 15.10.2024 घोषणा की तारीख /Date Of Pronouncement : 08.01.2025

For Respondent: Shri A.Sanjay for Ms V.Pushpa
Section 143(3)Section 148

…आयकर अपीलीय अधिकरण, ’डी’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI श्री एबी टी. वर्की, न्याययर्क सदस्य एवं श्री अमिताभ शुक्ला, लेखा सदस्य के समक्ष BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.86, 87, 88, 89, 90, 91, 92 & 93 /Chny/2018 निर्धारण वर्ा /Assessment Years: 2008-09, 2009-10, 2010-11, 2011-12, 2011-12, 2012-13, 2013-14, 2014-15, M/s.Royal Sundaram General Dy. Commissioner of Income Tax, Insurance Company Limited, Large Tax Payer Unit, Vishranthi Melaram Towers, Chennai. No.2/319, Rajiv Gandhi Salai(OMR), Karapak…

ROYAL SUNDARAM GENERAL INSURANCE COMPANY LTD,CHENNAI vs. DCIT, LTU, CHENNAI

ITA 87/CHNY/2018[2009-10]Status: DisposedITAT Chennai08 Jan 2025AY 2009-10

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.86, 87, 88, 89, 90, 91, 92 & 93 /Chny/2018 निर्धारण वर्ष /Assessment Years: 2008-09, 2009-10, 2010-11, 2011-12, 2011-12, 2012-13, 2013-14, 2014-15, M/S.Royal Sundaram General Insurance Company Limited, Vishranthi Melaram Towers, No.2/319, Rajiv Gandhi Salai(Omr), Karapakkam, Chennai-600 097. [Pan: Aabcr7106G] Dy. Commissioner Of Income Tax, Large Tax Payer Unit, Chennai. आयकर अपील सं./Ita Nos.491, 492, 493, 494, 495 & 496 /Chny/2018 निर्धारण वर्ष /Assessment Years: 2008-09, 2010-11, 2011-12, 2012-13, 2013-14, 2014-15 Dy. Commissioner Of Income Tax, M/S.Royal Sundaram General Large Tax Payer Unit, Insurance Company Limited, Chennai. Vishranthi Melaram Towers, No.2/319, Rajiv Gandhi Salai(Omr), Karapakkam, Chennai-600 097. [Pan: Aabcr7106G] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से / Assessee By : Shri Vikaram Vijayaraghavan, Advocate प्रत्यर्थी की ओर से /Revenue By : Shri A.Sanjay For Ms V.Pushpa, सुनवाई की तारीख/Date Of Hearing : Sr.Standing Counsel For It Dept. 15.10.2024 घोषणा की तारीख /Date Of Pronouncement : 08.01.2025 आदेश / Order Per Bench: The Following Appeals Have Been Raised By The Appellant Assessee & Appellant Revenue Contesting Assessment / Appellate Orders For Ays 2008-09 To Ay 2014-15. As The Grounds Of Appeal In Respective Appeals Of Assessee & Revenue Are Largely Common, All The Appeals Are Adjudicated Through This Common Orders. S. No. Appeal Nos. Ays Appellate Cit(A) Order Details Revenue A B C D E F 1 2 3

For Appellant: Shri Vikaram Vijayaraghavan, AdvocateFor Respondent: Shri A.Sanjay for Ms V.Pushpa
Section 148

…आयकर अपीलीय अधिकरण, 'डी' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'D' BENCH: CHENNΑΙ श्री एबी टी. वर्की, न्यायिक सदस्य एवं श्री अमिताभ शुक्ला, लेखा सदस्य के समक्ष BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.86, 87, 88, 89, 90, 91, 92 & 93 /Chny/2018 निर्धारण वर्ष /Assessment Years: 2008-09, 2009-10, 2010-11, 2011-12, 2011-12, 2012-13, 2013-14, 2014-15, M/s.Royal Sundaram General Insurance Company Limited, Vishranthi Melaram Towers, No.2/319, Rajiv Gandhi Salai(OMR), Karapakkam, Chennai-600 097. [PAN: AABCR7106G] Dy. Commissioner of Incom…

DCIT LTU 1, CHENNAI vs. M/S ROYAL SUNDARAM GENERAL INSURANCE COMPANY LIMITED, CHENNAI

In the result, the appeals of the assesse and Revenue are dealt as under:-

ITA 495/CHNY/2018[2013-14]Status: DisposedITAT Chennai08 Jan 2025AY 2013-14

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.86, 87, 88, 89, 90, 91, 92 & 93 /Chny/2018 निर्धारण वर्ा /Assessment Years: 2008-09, 2009-10, 2010-11, 2011-12, 2011-12, 2012-13, 2013-14, 2014-15, M/S.Royal Sundaram General Dy. Commissioner Of Income Tax, Insurance Company Limited, Large Tax Payer Unit, Vishranthi Melaram Towers, Chennai. No.2/319, Rajiv Gandhi Salai(Omr), Karapakkam, Chennai-600 097. [Pan: Aabcr7106G] आयकर अपील सं./Ita Nos.491, 492, 493, 494, 495 & 496 /Chny/2018 निर्धारण वर्ा /Assessment Years: 2008-09, 2010-11, 2011-12, 2012-13, 2013-14, 2014-15 Dy. Commissioner Of Income Tax, M/S.Royal Sundaram General Large Tax Payer Unit, Insurance Company Limited, Chennai. Vishranthi Melaram Towers, No.2/319, Rajiv Gandhi Salai(Omr), Karapakkam, Chennai-600 097. [Pan: Aabcr7106G] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) : Shri Vikaram Vijayaraghavan, Advocate अपीलार्थी की ओर से/ Assessee By प्रत्यर्थी की ओर से /Revenue By : Shri A.Sanjay For Ms V.Pushpa, Sr.Standing Counsel For It Dept. सुनवाई की तारीख/Date Of Hearing : 15.10.2024 घोषणा की तारीख /Date Of Pronouncement : 08.01.2025

For Respondent: Shri A.Sanjay for Ms V.Pushpa
Section 143(3)Section 148

…आयकर अपीलीय अधिकरण, ’डी’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI श्री एबी टी. वर्की, न्याययर्क सदस्य एवं श्री अमिताभ शुक्ला, लेखा सदस्य के समक्ष BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.86, 87, 88, 89, 90, 91, 92 & 93 /Chny/2018 निर्धारण वर्ा /Assessment Years: 2008-09, 2009-10, 2010-11, 2011-12, 2011-12, 2012-13, 2013-14, 2014-15, M/s.Royal Sundaram General Dy. Commissioner of Income Tax, Insurance Company Limited, Large Tax Payer Unit, Vishranthi Melaram Towers, Chennai. No.2/319, Rajiv Gandhi Salai(OMR), Karapak…

DCIT LTU 1, CHENNAI vs. M/S ROYAL SUNDARAM GENERAL INSURANCE COMPANY LIMITED, CHENNAI

In the result, the appeals of the assesse and Revenue are dealt as under:-

ITA 494/CHNY/2018[2012-13]Status: DisposedITAT Chennai08 Jan 2025AY 2012-13

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.86, 87, 88, 89, 90, 91, 92 & 93 /Chny/2018 निर्धारण वर्ा /Assessment Years: 2008-09, 2009-10, 2010-11, 2011-12, 2011-12, 2012-13, 2013-14, 2014-15, M/S.Royal Sundaram General Dy. Commissioner Of Income Tax, Insurance Company Limited, Large Tax Payer Unit, Vishranthi Melaram Towers, Chennai. No.2/319, Rajiv Gandhi Salai(Omr), Karapakkam, Chennai-600 097. [Pan: Aabcr7106G] आयकर अपील सं./Ita Nos.491, 492, 493, 494, 495 & 496 /Chny/2018 निर्धारण वर्ा /Assessment Years: 2008-09, 2010-11, 2011-12, 2012-13, 2013-14, 2014-15 Dy. Commissioner Of Income Tax, M/S.Royal Sundaram General Large Tax Payer Unit, Insurance Company Limited, Chennai. Vishranthi Melaram Towers, No.2/319, Rajiv Gandhi Salai(Omr), Karapakkam, Chennai-600 097. [Pan: Aabcr7106G] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) : Shri Vikaram Vijayaraghavan, Advocate अपीलार्थी की ओर से/ Assessee By प्रत्यर्थी की ओर से /Revenue By : Shri A.Sanjay For Ms V.Pushpa, Sr.Standing Counsel For It Dept. सुनवाई की तारीख/Date Of Hearing : 15.10.2024 घोषणा की तारीख /Date Of Pronouncement : 08.01.2025

For Respondent: Shri A.Sanjay for Ms V.Pushpa
Section 143(3)Section 148

…आयकर अपीलीय अधिकरण, ’डी’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI श्री एबी टी. वर्की, न्याययर्क सदस्य एवं श्री अमिताभ शुक्ला, लेखा सदस्य के समक्ष BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.86, 87, 88, 89, 90, 91, 92 & 93 /Chny/2018 निर्धारण वर्ा /Assessment Years: 2008-09, 2009-10, 2010-11, 2011-12, 2011-12, 2012-13, 2013-14, 2014-15, M/s.Royal Sundaram General Dy. Commissioner of Income Tax, Insurance Company Limited, Large Tax Payer Unit, Vishranthi Melaram Towers, Chennai. No.2/319, Rajiv Gandhi Salai(OMR), Karapak…

DCIT-CC-5(3), MUMBAI, AIR INDIA, NARIMAN POINT vs. ADITYA BIRLA SUN LIFE INSURANCE COMPANY LIMITED, MUMBAI

In the result, appeal of the assessee is partly allowed for statistical purposes and that of the revenue is dismissed

ITA 3044/MUM/2024[2021-22]Status: DisposedITAT Mumbai28 Oct 2024AY 2021-22

Bench: Shri Pavan Kumar Gadale & Shri Girish Agrawalassessment Year: 2021-22 Aditya Birla Sunlife Insurance Commissioner Of Income Tax Company Ltd., (A) – 54, 16Th Floor, Tower 1, One World Mumbai Vs. Centre, 841, Senapati Bapat Marg, Elphinstone Road, Mumbai – 400013 (Pan : Aabcb4623J) (Appellant) (Respondent) Assessment Year: 2021-22 Deputy Commissioner Of Income Aditya Birla Sunlife Tax – Central Circle – 5(3), Insurance Company Ltd., Mumbai 16Th Floor, Tower 1, One Vs. World Centre, 841, Senapati Bapat Marg, Elphinstone Road, Mumbai – 400013 (Pan : Aabcb4623J) (Appellant) (Respondent) Present For: Assessee : Shri Ronak Doshi, Ca Revenue : Shri Ajay Chandra, Cit Dr

For Appellant: Shri Ronak Doshi, CAFor Respondent: Shri Ajay Chandra, CIT DR
Section 10Section 143(3)Section 14ASection 234ASection 234BSection 37(1)Section 44Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2021-22 Aditya Birla Sunlife Insurance Commissioner of Income Tax Company Ltd., (A) – 54, 16th Floor, Tower 1, One World Mumbai Vs. Centre, 841, Senapati Bapat Marg, Elphinstone Road, Mumbai – 400013 (PAN : AABCB4623J) (Appellant) (Respondent) Assessment Year: 2021-22 Deputy Commissioner of Income Aditya Birla Sunlife Tax – Central Circle – 5(3), Insurance Company Ltd., Mumbai 16th Floor, Tower 1, One Vs. World Centre, 841, Senapati Bapat Marg, Elphinst…

ADITYA BIRLA SUNLIFE INSURANCE COMPANY LIMITED,MUMBAI vs. CIT (A) 54, MUMBAI

In the result, appeal of the assessee is partly allowed for statistical purposes and that of the revenue is dismissed

ITA 1828/MUM/2024[2021-22]Status: DisposedITAT Mumbai28 Oct 2024AY 2021-22

Bench: Shri Pavan Kumar Gadale & Shri Girish Agrawalassessment Year: 2021-22 Aditya Birla Sunlife Insurance Commissioner Of Income Tax Company Ltd., (A) – 54, 16Th Floor, Tower 1, One World Mumbai Vs. Centre, 841, Senapati Bapat Marg, Elphinstone Road, Mumbai – 400013 (Pan : Aabcb4623J) (Appellant) (Respondent) Assessment Year: 2021-22 Deputy Commissioner Of Income Aditya Birla Sunlife Tax – Central Circle – 5(3), Insurance Company Ltd., Mumbai 16Th Floor, Tower 1, One Vs. World Centre, 841, Senapati Bapat Marg, Elphinstone Road, Mumbai – 400013 (Pan : Aabcb4623J) (Appellant) (Respondent) Present For: Assessee : Shri Ronak Doshi, Ca Revenue : Shri Ajay Chandra, Cit Dr

For Appellant: Shri Ronak Doshi, CAFor Respondent: Shri Ajay Chandra, CIT DR
Section 10Section 143(3)Section 14ASection 234ASection 234BSection 37(1)Section 44Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2021-22 Aditya Birla Sunlife Insurance Commissioner of Income Tax Company Ltd., (A) – 54, 16th Floor, Tower 1, One World Mumbai Vs. Centre, 841, Senapati Bapat Marg, Elphinstone Road, Mumbai – 400013 (PAN : AABCB4623J) (Appellant) (Respondent) Assessment Year: 2021-22 Deputy Commissioner of Income Aditya Birla Sunlife Tax – Central Circle – 5(3), Insurance Company Ltd., Mumbai 16th Floor, Tower 1, One Vs. World Centre, 841, Senapati Bapat Marg, Elphinst…