MR RUDER MANI WALIA,JALANDHAR vs. INCOME TAX OFFICER WARD-2 (3), JALANDHAR

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

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.257/Asr/2022 Assessment Year: 2017-18

3 of the Insurance Regulatory and Development Authority of India (Unit Linked Insurance Products) Regulations, 2019 issued by the Insurance Regulatory and Development Authority under the Insurance Act, 1938 (4 of 1938) and the Insurance Regulatory and Development Authority Act, 1999 (41 of 1999);] As per section 194DA: Payment in respect of life insurance policy. 194DA. Any person responsible

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE -IV, KAPURTHALA vs. M/S PUNJAB GRAMIN BANK, KAPURTHALA

Bench: Shri N.K. Saini & Shri Ravish Sood

IV, Punjab Gramin Bank, Jalandhar. Jalandhar Road, Vs. Kapurthala PAN – AAALP0309F (Appellant) (Respondent) Appellant by: Shri Ranjan Sehgal, A.R. Respondent by: Smt. Parvinder Kaur, C.I.T, D.R Date of Hearing: 16.01.2019 Date of Pronouncement: 05.04.2019 O R D E R PER RAVISH SOOD, JM The present cross appeals filed by the assessee and the revenue are directed against the order passed