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“Section 91(1)(vii)(b)”

Section References (mined)Section 91Section 91(1)(vii)(b)4 judgments

GENERAL REINSURANCE AG,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX (INTERNATONAL TAXATION)-RANGE 2(3)(2), MUMBAI

In the result, all the four appeals of the assessee are partly\nallowed

ITA 887/MUM/2023[2020-21]Status: DisposedITAT Mumbai30 Jan 2026AY 2020-21
Section 144C(5)Section 9(1)(i)

1)(vii)(b) of the Act.\n9.1. On this view of ld. Assessing Officer, claim of the assessee is that\nprovisions of section 91(1)(vii)(b) do not apply on the issue in hand since\nHO (assessee) and the India Branch are part of the same legal entity\nand

GENERAL REINSURANCE AG,COLOGNE, GERMANY vs. ASSISTANT COMMISSIONER OF INCOME-TAX (INTERNATIONAL TAXATION) CIRCLE - 2(3)(2), MUMBAI

ITA 4691/MUM/2023[2021-22]Status: DisposedITAT Mumbai30 Jan 2026AY 2021-22
Section 144C(5)Section 9(1)(i)

1)(vii)(b) of the Act.\n9.1. On this view of ld. Assessing Officer, claim of the assessee is that\nprovisions of section 91(1)(vii)(b) do not apply on the issue in hand since\nHO (assessee) and the India Branch are part of the same legal entity\nand

GENERAL REINSURANCE AG,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX (INTERNATONAL TAXATION)-RANGE 2(3)(2), MUMBAI

ITA 2448/MUM/2022[2019-20]Status: DisposedITAT Mumbai30 Jan 2026AY 2019-20
Section 144C(5)Section 9(1)(i)

1)(vii)(b) of the Act.\n9.1. On this view of ld. Assessing Officer, claim of the assessee is that\nprovisions of section 91(1)(vii)(b) do not apply on the issue in hand since\nHO (assessee) and the India Branch are part of the same legal entity\nand

GENERAL REINSURANCE AG,MUMBAI vs. ASSISTANT COMM. OF INCOME TAX (INTERNATIONAL TAXATION)-RANGE 2(3)(2), MUMBAI

In the result, all the four appeals of the assessee are partly\nallowed

ITA 2447/MUM/2022[2018-19]Status: DisposedITAT Mumbai30 Jan 2026AY 2018-19
Section 144C(5)Section 9(1)(i)

1)(vii)(b) of the Act.\n9.1. On this view of ld. Assessing Officer, claim of the assessee is that\nprovisions of section 91(1)(vii)(b) do not apply on the issue in hand since\nHO (assessee) and the India Branch are part of the same legal entity\nand