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“Section 10(15)(iv)(h)”

Section References (mined)Section 10Section 10(15)(iv)(h)40 judgments

M/S. BANK OF AMERICAN , N.A,MUMBAI vs. THE JT DIT (I.T)3, MUMBAI

In the result, the appeal by the assessee is partly allowed

ITA 4154/MUM/2004[2000-2001]Status: DisposedITAT Mumbai18 Mar 2026AY 2000-2001
For Appellant: Shri Percy PardiwalaFor Respondent: Shri Krishna Kumar, Sr.DR
Section 10Section 10(15)Section 142(1)Section 143(2)Section 143(3)Section 14ASection 250Section 36(1)(viia)Section 37(1)Section 44C

{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n“I” BENCH, MUMBAI\nBEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER\nSHRI

THE DY DIT (I.T) 1(1), MUMBAI vs. M/S. BANK OF AMERICA N.A., MUMBAI

In the result, the appeal by the assessee is partly allowed

ITA 4090/MUM/2004[2000-2001]Status: DisposedITAT Mumbai18 Mar 2026AY 2000-2001
For Appellant: Shri Percy PardiwalaFor Respondent: Shri Krishna Kumar, Sr.DR
Section 10Section 10(15)Section 142(1)Section 143(2)Section 143(3)Section 14ASection 250Section 36(1)(viia)Section 37(1)Section 44C

{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n“I” BENCH, MUMBAI\nBEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER\nSHRI

DY. COMMISSIONER OF INCOME-TAX CENTRAL CIRCLE - 6(2), MUMBAI, MUMBAI vs. TATA AIG GENERAL INSURANCE CO. LTD, MUMBAI

ITA 2403/MUM/2024[2018-19]Status: DisposedITAT Mumbai05 Mar 2026AY 2018-19
For Appellant: Shri Madhur AgrawalFor Respondent: Shri Ritesh Misra (CIT DR)
Section 10(38)Section 111ASection 112Section 139(1)Section 143(3)Section 234ASection 250

{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\nMUMBAI BENCH “E”, MUMBAI\nBEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND\nSHRI

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 6(2), MUMBAI, MUMBAI vs. TATA AIG GENERAL INSURANCE CO. LTD, MUMBAI

In the result the appeal of the revenue’s bearing ITA No

ITA 2398/MUM/2024[2020-21]Status: DisposedITAT Mumbai05 Mar 2026AY 2020-21

Bench: Shri Anikesh Banerjee & Shri Jagadish

For Appellant: Shri Madhur AgrawalFor Respondent: Shri Ritesh Misra (CIT DR)
Section 10(38)Section 111ASection 112Section 139(1)Section 143(3)Section 234ASection 234BSection 234DSection 250

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E”, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT

TATA AIG GENERAL INSURANCE COMPANY LIMITED,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME-TAX-8(3)(1), MUMBAI

In the result the appeal of the revenue’s bearing ITA No

ITA 1450/MUM/2024[2018-19]Status: DisposedITAT Mumbai05 Mar 2026AY 2018-19

Bench: Shri Anikesh Banerjee & Shri Jagadish

For Appellant: Shri Madhur AgrawalFor Respondent: Shri Ritesh Misra (CIT DR)
Section 10(38)Section 111ASection 112Section 139(1)Section 143(3)Section 234ASection 234BSection 234DSection 250

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E”, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT

TATA AIG GENERAL INSURANCE COMPANY LIMITED (TAGIC),MUMBAI vs. ASSESSMENT UNIT, INCOME-TAX DEPARTMENT, ASSESSMENT UNIT, INCOME-TAX DEPARTMENT

ITA 1432/MUM/2024[2020-21]Status: DisposedITAT Mumbai05 Mar 2026AY 2020-21
For Appellant: Shri Madhur AgrawalFor Respondent: Shri Ritesh Misra (CIT DR)
Section 10(38)Section 111ASection 112Section 139(1)Section 143(3)Section 234ASection 234BSection 234DSection 250

{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\nMUMBAI BENCH “E”, MUMBAI\nBEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND\nSHRI

NARENDRA KUMAR MISHRA,BHOPAL vs. ITO-3(1), BHOPAL, BHOPAL

Appeal is partly allowed for statistical purpose

ITA 233/IND/2025[2020-21]Status: DisposedITAT Indore27 Feb 2026AY 2020-21
Section 143(3)Section 253(5)

examine\nfacts of investments in PSU bonds/debenture with regard to eligibility of\nassessee's claim considering eligibility criteria laid down in section 10(15)(iv)(h).\nWhether, thus issue was to be remanded back to AO for examining claim of\nassessee and if claim made was as per law, same

BAJAJ CONSULTANTS PRIVATE LIMITED,MUMBAI vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 4(1), MUMBAI

In the result the appeal of the assessee is dismissed

ITA 2676/MUM/2025[2017-18]Status: DisposedITAT Mumbai09 Feb 2026AY 2017-18

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2017-18

For Appellant: Ms. Srushti ChawdaFor Respondent: 17/12/2025
Section 14A

10(34) of the Act; (ii) interest income of section 10(34) of the Act; (ii) interest income of claimed exempt under section 10(15)(iv)(h) of the Act; and (iii) long- claimed exempt under section 10(15)(iv)(h) of the Act; and (iii) long claimed exempt under ... section 10(15)(iv)(h) of the Act; and (iii) long term capital gains of term capital gains of ₹4,73,00,987/- claimed exempt under section claimed exempt under section 10(38) of the Act. 2.3 The assessee submitted that it The assessee submitted that

DCIT, CC 6(2), MUMBAI, 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

earlier year but allowed in the current year on payment basis, dividend income exempt under section 10(34), tax-free income under section 10(15)(iv)(h), and depreciation. The Ld. AO called upon the assessee to explain as to why amounts are not allowable under sections ... raised by the revenue. Ground (viii) & (ix) 26. In these grounds, the revenue is aggrieved by the allowance of exemption under section 10(15)(iv)(h) of the Act amounting to Rs.15,15,24,995/- and by the allowance of depreciation amounting to Rs.13,29,65,208/- under section

DCIT(OSD), CR BUILDING vs. MAX LIFE INSURANCE COMPANY LIMITED, GURGAON

In the result, the appeal of the assessee in ITA No

ITA 5213/DEL/2024[2017-18]Status: DisposedITAT Delhi04 Jun 2025AY 2017-18

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

For Appellant: Shri Prashant Meharchandani, AdvFor Respondent: Shri Sanjeev Kaushal, CIT-DR
Section 10(15)(iv)Section 37Section 44Section 80Section 80G

erred in not allowing exemption amounting to INR 4,09,87,171 allowable to the Appellant in accordance with provisions of the section 10(15)(iv)(h) of the Income Tax Act, 1961 on account of interest income earned by the Appellant from specified investments in the course of carrying ... Limited, Indian Railway Finance Corporation Limited and Housing and Urban Development Corporation Limited. The Assessee claimed exemption for the interest amount u/s Section 10(15)(iv)(h) of the Act for the first time before the Ld. CIT(A). The interest certificate was furnished on record as Annexure-2. 10

MAX LIFE INSURANCE COMPANY LIMITED,GURGAON vs. ASSISTANT COMMISSIONER OF INCOME TAX (OSD) CIRCLE 10(1), DELHI

In the result, the appeal of the assessee in ITA No

ITA 1562/DEL/2024[2017-18]Status: DisposedITAT Delhi04 Jun 2025AY 2017-18

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

For Appellant: Shri Prashant Meharchandani, AdvFor Respondent: Shri Sanjeev Kaushal, CIT-DR
Section 10(15)(iv)Section 37Section 44Section 80Section 80G

erred in not allowing exemption amounting to INR 4,09,87,171 allowable to the Appellant in accordance with provisions of the section 10(15)(iv)(h) of the Income Tax Act, 1961 on account of interest income earned by the Appellant from specified investments in the course of carrying ... Limited, Indian Railway Finance Corporation Limited and Housing and Urban Development Corporation Limited. The Assessee claimed exemption for the interest amount u/s Section 10(15)(iv)(h) of the Act for the first time before the Ld. CIT(A). The interest certificate was furnished on record as Annexure-2. 10

SAMPURNA FAMILY TRUST,KOLKATA vs. INCOME TAX OFFICER, MUMBAI

In the result, the appeal of the assessee is dismissed

ITA 6676/MUM/2024[2017-18]Status: DisposedITAT Mumbai11 Feb 2025AY 2017-18

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2017-18 Sampurna Family Trust, Ito Ward 29(1), Ashirwad Building, 23, Kalidas Aayakar Bhavan, Dakshin, Vs. Patitundi Lane, 2 Gariahat Road, (South), Kolkata-700 026. Kolkata-700031. Pan No. Aalts 3763 P Appellant Respondent

For Appellant: Mr. Manish Sareen, CIT-DR (onFor Respondent: Ms. Sutana Roy Choudhary
Section 10(15)(iv)Section 10(34)Section 10(35)Section 143(1)

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA

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

dividend income under section 10(34) of the Act\n4,49,12,030\n9.\nNon granting of exemption of income under section 10(15)(iv)(h, of the Act\n73,76,19,768\n10.\nEarlier year's unpaid provision of leave encashment paid in current year

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
Section 10(15)(iv)Section 101A(7)Section 143(3)Section 32Section 37(1)Section 40Section 43BSection 44

{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH MUMBAI\nBEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER\nAND\nSHRI GIRISH

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

{ "clean_text": "ITA Nos. 1834/MUM/2023 & ors.\nTata AIG General Insurance Co. Ltd.\nAYs 2016-17 and 2017-18\nORDER\nPER

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
Section 10(15)(iv)Section 101A(7)Section 143(3)Section 32Section 37(1)Section 40Section 43BSection 44

{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH MUMBAI\nBEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER\nAND\nSHRI GIRISH

ASSISTANT COMMISSIONER OF INCOME TAX, MUMBAI vs. HDFC LIFE INSURANCE COMPANY LIMITED, MUMBAI

In the result, the appeal filed by the Revenue is dismissed

ITA 2716/MUM/2023[2019-20]Status: DisposedITAT Mumbai29 Oct 2024AY 2019-20

Bench: Shri Amarjit Singhshri Sandeep Singh Karhailacit – 1(1)(1) 597, Aayakar Bhavan, Mk Road, Mumbai Maharashtra–400020……………. Appellant

For Appellant: Shri Ms. Aarti VissanjiFor Respondent: Shri Manoj Kumar Sinha, Sr. AR
Section 10Section 144Section 250Section 28Section 44

IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER SHRI SANDEEP SINGH KARHAIL, JUDICIAL

BANK OF NOVA SCOTIA,MUMBAI vs. ADDL DIT (IT) RG 3, MUMBAI

In the result, the appeals of the assessee are partly allowed and\nappeals of the revenue are also partly allowed

ITA 4980/MUM/2017[2009-10]Status: DisposedITAT Mumbai29 Jan 2024AY 2009-10
For Appellant: \nNishant Thakkar &
Section 14ASection 92C(2)

{ "clean_text": "Page 1\n11 Appeals\nThe Bank of Novascotia Vs. ADIT(IT) 3(2)\nIN THE INCOME TAX APPELLATE

DCIT (IT) -1(2)(1), MUMBAI vs. THE BANK OF NOVA SCOTIA, MUMBAI

ITA 4898/MUM/2017[2009-10]Status: DisposedITAT Mumbai29 Jan 2024AY 2009-10
For Appellant: \nNishant Thakkar &
Section 14ASection 92C(2)

{ "clean_text": "Page 1\n11 Appeals\nThe Bank of Novascotia Vs. ADIT(IT) 3(2)\nIN THE INCOME TAX APPELLATE

THE BANK OF NOVA SCOTIA,MUMBAI vs. ADDL DIT (IT) RG 3, MUMBAI

In the result, the appeals of the assessee are partly allowed and\nappeals of the revenue are also partly allowed

ITA 3862/MUM/2013[2008-09]Status: DisposedITAT Mumbai29 Jan 2024AY 2008-09
For Appellant: \nNishant Thakkar &
Section 14ASection 92C(2)

{"clean_text": "Page 1\n11 Appeals\nThe Bank of Novascotia Vs. ADIT(IT) 3(2)\nIN THE INCOME TAX APPELLATE

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