Sahara India Life Insurance Co. Ltd. v. ACIT

457 ITR 548High Court2023#25045 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2024 to 2024.

Sections most often in play

Section 143(3)Section 147Section 14ASection 1961Section 234ASection 234BSection 37(1)Section 44

Issues it is cited on

section 44section 10opportunity of being heardprescribedpersoncompanysection 143(3)indiatotal incomebusinessdocumentinterest

Judgments citing Sahara India Life Insurance Co. Ltd. v. ACIT

DCIT CC 1(1), Mumbai vs. Edelweiss Tokio Life Insurance Company Ltd, Kurla, Mumbai

In the result, the appeal is allowed for statistical purposes

ITA 3802/MUM/2024[2018-19]Status: DisposedITAT Mumbai23 Dec 2024AY 2018-19

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

For Appellant: Shri Ajay Singh and Shri A. Pawar ARsFor Respondent: Shri Hemanshu Joshi (Sr. DR)
Section 143(3)

…nce and it prevails over other provisions of the Act. The jurisdictional Mumbai ITAT in the case of Birla Sun life Insurance Company Ltd. Vs. DCIT [2010-TIOL-535- ITAT-MUMI. Sahara India Life Insurance Co. Ltd. v. Assistant Commissioner of Income- tax. [2023] 457 ITR 548 (Delhi) 7.4 It is concluded that in view of the factual and legal submission, Assessee submits that GST Investigation does not reveal any finding against or nexus with services availed' by assessee, hence allegation of department is arbitrary. GST investigation referred in Asst. order are not pertaining to the assessee or its services. Therefore…

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…

Sahara India Life Insurance Co. Ltd. v. ACIT (457 ITR 548) — Cited in 3 Judgments | BharatTax