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“Section 10(44)”

Section References (mined)Section 10Section 10(44)2 judgments

POLYCAB INDIA LIMITED,MUMBAI vs. THE ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE 5(2), MUMBAI

In the result, all the appeals of the assessee are allowed

ITA 4673/MUM/2023[2018-19]Status: DisposedITAT Mumbai16 Jun 2025AY 2018-19

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 115Section 237Section 9

stipulated that amount of dividend paid to any person for or on behalf of the new pension system trust referred to any Section 10(44) is to be reduced, then similar exemption of income which is also enjoyed by IFC by virtue of a separate statute should also be reduced

POLYCAB INDIA LIMITED,MUMBAI vs. THE ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE 5(2), MUMBAI

In the result, all the appeals of the assessee are allowed

ITA 4671/MUM/2023[2020-21]Status: DisposedITAT Mumbai16 Jun 2025AY 2020-21

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 115Section 237Section 9

stipulated that amount of dividend paid to any person for or on behalf of the new pension system trust referred to any Section 10(44) is to be reduced, then similar exemption of income which is also enjoyed by IFC by virtue of a separate statute should also be reduced