ROYAL SUNDARAM ALLIANCE INSURANCE COMPANY LIMITED,CHENNAI vs. DCIT, CHENNAI

In the result, appeal filed by the Revenue for the Assessment year

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.:1356/Chny/2013, 1626/Chny/2011 & 2310/Chny/2014 िनधा"रण वष" / Assessment Years: 2009-10, 2005-06 & 2010-11 M/S. Royal Sundaram Alliance Assistant Commissioner Of Insurance Company Limited V. Income Tax, “Sundaram Towers” Large Tax Payer Unit, 45 & 46, Whites Road, Chennai. Chennai – 600 002. [Pan: Aabcr-7106-G] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.: 1628, 1629 & 1630/Chny/2011 िनधा"रण वष" / Assessment Years: 2006-07, 2007-08 & 2008-09 M/S. Royal Sundaram Alliance Deputy Commissioner Of Insurance Company Limited V. Income Tax, “Sundaram Towers” Large Tax Payer Unit, 45 & 46, Whites Road, Chennai. Chennai – 600 002. [Pan: Aabcr-7106-G] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.: 1666/Chny/2011 िनधा"रण वष" / Assessment Years: 2005-06 Assistant Commissioner Of Income M/S. Royal Sundaram Alliance Tax, V. Insurance Company Limited Large Tax Payer Unit, “Sundaram Towers” Chennai. 45 & 46, Whites Road, Chennai – 600 002. [Pan: Aabcr-7106-G] (अपीलाथ"/Appellant) (""यथ"/Respondent) Assessee Represented By : Shri. Sandeep Bagmar, Advocate

TDS under section 195. Also, by any reason, a reinsurer cannot be 'deemed to have permanent establishment'. In some of OTTA agreements insurance enterprise in regard to reinsurance is not deemed to have permanent establishment in the contracting state (eg. Swiss). No principal agent Relationship: As regards the principal agent relationship, it would be worthwhile to mention that

M/S. ROYAL SUNDARAM ALLIANCE INSURANCE COMPANY LIMITED,CHENNAI vs. ACIT, CHENNAI

In the result, appeal filed by the Revenue for the Assessment year

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.:1356/Chny/2013, 1626/Chny/2011 & 2310/Chny/2014 िनधा"रण वष" / Assessment Years: 2009-10, 2005-06 & 2010-11 M/S. Royal Sundaram Alliance Assistant Commissioner Of Insurance Company Limited V. Income Tax, “Sundaram Towers” Large Tax Payer Unit, 45 & 46, Whites Road, Chennai. Chennai – 600 002. [Pan: Aabcr-7106-G] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.: 1628, 1629 & 1630/Chny/2011 िनधा"रण वष" / Assessment Years: 2006-07, 2007-08 & 2008-09 M/S. Royal Sundaram Alliance Deputy Commissioner Of Insurance Company Limited V. Income Tax, “Sundaram Towers” Large Tax Payer Unit, 45 & 46, Whites Road, Chennai. Chennai – 600 002. [Pan: Aabcr-7106-G] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.: 1666/Chny/2011 िनधा"रण वष" / Assessment Years: 2005-06 Assistant Commissioner Of Income M/S. Royal Sundaram Alliance Tax, V. Insurance Company Limited Large Tax Payer Unit, “Sundaram Towers” Chennai. 45 & 46, Whites Road, Chennai – 600 002. [Pan: Aabcr-7106-G] (अपीलाथ"/Appellant) (""यथ"/Respondent) Assessee Represented By : Shri. Sandeep Bagmar, Advocate

TDS under section 195. Also, by any reason, a reinsurer cannot be 'deemed to have permanent establishment'. In some of OTTA agreements insurance enterprise in regard to reinsurance is not deemed to have permanent establishment in the contracting state (eg. Swiss). No principal agent Relationship: As regards the principal agent relationship, it would be worthwhile to mention that

M/S. ROYAL SUNDARAM ALLIANCE INSURANCE COMPANY LIMITED,CHENNAI vs. ACIT, CHENNAI

In the result, appeal filed by the Revenue for the Assessment year

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.:1356/Chny/2013, 1626/Chny/2011 & 2310/Chny/2014 िनधा"रण वष" / Assessment Years: 2009-10, 2005-06 & 2010-11 M/S. Royal Sundaram Alliance Assistant Commissioner Of Insurance Company Limited V. Income Tax, “Sundaram Towers” Large Tax Payer Unit, 45 & 46, Whites Road, Chennai. Chennai – 600 002. [Pan: Aabcr-7106-G] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.: 1628, 1629 & 1630/Chny/2011 िनधा"रण वष" / Assessment Years: 2006-07, 2007-08 & 2008-09 M/S. Royal Sundaram Alliance Deputy Commissioner Of Insurance Company Limited V. Income Tax, “Sundaram Towers” Large Tax Payer Unit, 45 & 46, Whites Road, Chennai. Chennai – 600 002. [Pan: Aabcr-7106-G] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.: 1666/Chny/2011 िनधा"रण वष" / Assessment Years: 2005-06 Assistant Commissioner Of Income M/S. Royal Sundaram Alliance Tax, V. Insurance Company Limited Large Tax Payer Unit, “Sundaram Towers” Chennai. 45 & 46, Whites Road, Chennai – 600 002. [Pan: Aabcr-7106-G] (अपीलाथ"/Appellant) (""यथ"/Respondent) Assessee Represented By : Shri. Sandeep Bagmar, Advocate

TDS under section 195. Also, by any reason, a reinsurer cannot be 'deemed to have permanent establishment'. In some of OTTA agreements insurance enterprise in regard to reinsurance is not deemed to have permanent establishment in the contracting state (eg. Swiss). No principal agent Relationship: As regards the principal agent relationship, it would be worthwhile to mention that

DCIT, CHENNAI vs. M/S. ROYAL SUNDARAM ALLIANCE INSURANCE CO. LTD., CHENNAI

In the result, appeal filed by the Revenue for the Assessment year

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.:1356/Chny/2013, 1626/Chny/2011 & 2310/Chny/2014 िनधा"रण वष" / Assessment Years: 2009-10, 2005-06 & 2010-11 M/S. Royal Sundaram Alliance Assistant Commissioner Of Insurance Company Limited V. Income Tax, “Sundaram Towers” Large Tax Payer Unit, 45 & 46, Whites Road, Chennai. Chennai – 600 002. [Pan: Aabcr-7106-G] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.: 1628, 1629 & 1630/Chny/2011 िनधा"रण वष" / Assessment Years: 2006-07, 2007-08 & 2008-09 M/S. Royal Sundaram Alliance Deputy Commissioner Of Insurance Company Limited V. Income Tax, “Sundaram Towers” Large Tax Payer Unit, 45 & 46, Whites Road, Chennai. Chennai – 600 002. [Pan: Aabcr-7106-G] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.: 1666/Chny/2011 िनधा"रण वष" / Assessment Years: 2005-06 Assistant Commissioner Of Income M/S. Royal Sundaram Alliance Tax, V. Insurance Company Limited Large Tax Payer Unit, “Sundaram Towers” Chennai. 45 & 46, Whites Road, Chennai – 600 002. [Pan: Aabcr-7106-G] (अपीलाथ"/Appellant) (""यथ"/Respondent) Assessee Represented By : Shri. Sandeep Bagmar, Advocate

TDS under section 195. Also, by any reason, a reinsurer cannot be 'deemed to have permanent establishment'. In some of OTTA agreements insurance enterprise in regard to reinsurance is not deemed to have permanent establishment in the contracting state (eg. Swiss). No principal agent Relationship: As regards the principal agent relationship, it would be worthwhile to mention that

M/S. ROYAL SUNDARAM ALLIANCE INSURANCE COMPANY LIMITED,CHENNAI vs. ACIT, CHENNAI

In the result, appeal filed by the Revenue for the Assessment year

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.:1356/Chny/2013, 1626/Chny/2011 & 2310/Chny/2014 िनधा"रण वष" / Assessment Years: 2009-10, 2005-06 & 2010-11 M/S. Royal Sundaram Alliance Assistant Commissioner Of Insurance Company Limited V. Income Tax, “Sundaram Towers” Large Tax Payer Unit, 45 & 46, Whites Road, Chennai. Chennai – 600 002. [Pan: Aabcr-7106-G] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.: 1628, 1629 & 1630/Chny/2011 िनधा"रण वष" / Assessment Years: 2006-07, 2007-08 & 2008-09 M/S. Royal Sundaram Alliance Deputy Commissioner Of Insurance Company Limited V. Income Tax, “Sundaram Towers” Large Tax Payer Unit, 45 & 46, Whites Road, Chennai. Chennai – 600 002. [Pan: Aabcr-7106-G] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.: 1666/Chny/2011 िनधा"रण वष" / Assessment Years: 2005-06 Assistant Commissioner Of Income M/S. Royal Sundaram Alliance Tax, V. Insurance Company Limited Large Tax Payer Unit, “Sundaram Towers” Chennai. 45 & 46, Whites Road, Chennai – 600 002. [Pan: Aabcr-7106-G] (अपीलाथ"/Appellant) (""यथ"/Respondent) Assessee Represented By : Shri. Sandeep Bagmar, Advocate

TDS under section 195. Also, by any reason, a reinsurer cannot be 'deemed to have permanent establishment'. In some of OTTA agreements insurance enterprise in regard to reinsurance is not deemed to have permanent establishment in the contracting state (eg. Swiss). No principal agent Relationship: As regards the principal agent relationship, it would be worthwhile to mention that

M/S. ROYAL SUNDARAM ALLIANCE INSURANCE COMPANY LIMITED,CHENNAI vs. ACIT, CHENNAI

In the result, appeal filed by the Revenue for the Assessment year

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.:1356/Chny/2013, 1626/Chny/2011 & 2310/Chny/2014 िनधा"रण वष" / Assessment Years: 2009-10, 2005-06 & 2010-11 M/S. Royal Sundaram Alliance Assistant Commissioner Of Insurance Company Limited V. Income Tax, “Sundaram Towers” Large Tax Payer Unit, 45 & 46, Whites Road, Chennai. Chennai – 600 002. [Pan: Aabcr-7106-G] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.: 1628, 1629 & 1630/Chny/2011 िनधा"रण वष" / Assessment Years: 2006-07, 2007-08 & 2008-09 M/S. Royal Sundaram Alliance Deputy Commissioner Of Insurance Company Limited V. Income Tax, “Sundaram Towers” Large Tax Payer Unit, 45 & 46, Whites Road, Chennai. Chennai – 600 002. [Pan: Aabcr-7106-G] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.: 1666/Chny/2011 िनधा"रण वष" / Assessment Years: 2005-06 Assistant Commissioner Of Income M/S. Royal Sundaram Alliance Tax, V. Insurance Company Limited Large Tax Payer Unit, “Sundaram Towers” Chennai. 45 & 46, Whites Road, Chennai – 600 002. [Pan: Aabcr-7106-G] (अपीलाथ"/Appellant) (""यथ"/Respondent) Assessee Represented By : Shri. Sandeep Bagmar, Advocate

TDS under section 195. Also, by any reason, a reinsurer cannot be 'deemed to have permanent establishment'. In some of OTTA agreements insurance enterprise in regard to reinsurance is not deemed to have permanent establishment in the contracting state (eg. Swiss). No principal agent Relationship: As regards the principal agent relationship, it would be worthwhile to mention that

ROYAL SUNDARAM ALLIANCE INSURANCE COMPANY LIMITED,CHENNAI vs. ADDL. CIT, CHENNAI

In the result, appeal filed by the Revenue for the Assessment year

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.:1356/Chny/2013, 1626/Chny/2011 & 2310/Chny/2014 िनधा"रण वष" / Assessment Years: 2009-10, 2005-06 & 2010-11 M/S. Royal Sundaram Alliance Assistant Commissioner Of Insurance Company Limited V. Income Tax, “Sundaram Towers” Large Tax Payer Unit, 45 & 46, Whites Road, Chennai. Chennai – 600 002. [Pan: Aabcr-7106-G] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.: 1628, 1629 & 1630/Chny/2011 िनधा"रण वष" / Assessment Years: 2006-07, 2007-08 & 2008-09 M/S. Royal Sundaram Alliance Deputy Commissioner Of Insurance Company Limited V. Income Tax, “Sundaram Towers” Large Tax Payer Unit, 45 & 46, Whites Road, Chennai. Chennai – 600 002. [Pan: Aabcr-7106-G] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.: 1666/Chny/2011 िनधा"रण वष" / Assessment Years: 2005-06 Assistant Commissioner Of Income M/S. Royal Sundaram Alliance Tax, V. Insurance Company Limited Large Tax Payer Unit, “Sundaram Towers” Chennai. 45 & 46, Whites Road, Chennai – 600 002. [Pan: Aabcr-7106-G] (अपीलाथ"/Appellant) (""यथ"/Respondent) Assessee Represented By : Shri. Sandeep Bagmar, Advocate

TDS under section 195. Also, by any reason, a reinsurer cannot be 'deemed to have permanent establishment'. In some of OTTA agreements insurance enterprise in regard to reinsurance is not deemed to have permanent establishment in the contracting state (eg. Swiss). No principal agent Relationship: As regards the principal agent relationship, it would be worthwhile to mention that

CLASSIC LINEN INTERNATIONAL PVT LTD.,CHENNAI vs. DCIT CORPORATE CIRCLE 1(2), CHENNAI

In the result, the appeal filed by assessee in iTA

Bench: Shri N.R.S. Ganesan & Shri Ramit Kochar"नधा$रण वष$ /Assessment Year: 2011-12

section 32, the written down value of any asset used for the purposes of the business of the undertaking shall be computed as if the assessee had claimed and been actually allowed the deduction in respect of depreciation for each of the relevant assessment year. (7) The provisions of sub-section (8) and sub-section (10) of section

CRR LEATHERS,CHENNAI vs. ITO, CHENNAI

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

Bench: Shri Chandra Poojari & Shri Duvvuru Rl Reddyआयकर अपील सं./I.T.A.No.616/Mds/2017 "नधा"रण वष"/Assessment Year:2008-09 M/S. Crr Leathers, The Income Tax Officer, 9/5, Patnool Sardarjung Street, Vs. Non Corporate Ward 4(3), Periamet, Chennai 600 003. Chennai 600 006. [Pan: Aaafc4173G] (अपीलाथ" /Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से / Appellant By : Shri S. Sridhar, Advocate ""यथ" क" ओर से/Respondent By : Shri K. Ravi, Jcit सुनवाई क" तार"ख/ Date Of Hearing : 08.06.2017 घोषणा क" तार"ख /Date Of Pronouncement : 21.08.2017 आदेश /O R D E R Per Duvvuru Rl Reddy: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) 5, Chennai Dated 27.10.2016 Relevant To The Assessment Year 2008-09, Wherein, In The Grounds Appeal, Besides Challenging The Confirmation Of Various Additions For Want Of Tds Under Section 195 Of The Income Tax Act, 1961 [“Act” In Short], The Assessee Has Mainly Challenged Confirmation Of Reopening Of Assessment, Which Is Barred By Limitation.

TDS under section 195 of the Income Tax Act, 1961 [“Act” in short], the assessee has mainly challenged confirmation of reopening of assessment, which is barred by limitation. 2 I.T.A. No.616/M/17 2. Brief facts of the case are that the assessee is an exporter of finished leathers and filed its return of income on 30.09.2008 declaring total income of ₹.3

ABAN OFFSHORE LIMITED,CHENNAI vs. DCIT, INTL, TAX 1(1), CHENNAI

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

TDS can be made. A question\nnow arises as to how much of the amounts paid by the assessee to the non-\nresident is the income chargeable to tax under the Income-tax Act, 1961 for\nthe purpose of section 195. It is true that the assessee cannot quantify the\nincome of the non-resident. This is where the special

DCIT, CHENNAI vs. M/S. SUTHERLAND GLOABAL SERVICES PVT. LTD., CHENNAI

In the result, appeal of the assessee is allowed for statistical purposes

Bench: Shri Mahavir Singh & Shri Girish Agrawalassessment Year: 2013-14 Dcit, Circle-2(2), M/S. Sutherland Global Services Pvt. International Taxation, Ltd. Vs Chennai No.45-A, Velachery Main Road Chennai – 600042 अपीलाथ" अपीलाथ"/ (Appellant) अपीलाथ" अपीलाथ" "त् "त् यथ" "त् "त् यथ" यथ"/ (Respondent) यथ"

Section (3). 11.2. From the perusal of the statement details filed by the assessee and one of such statement details reproduced hereinabove, it is noted that these do not provide an insight to understand whether the transactions alleged by the Assessing Officer on which tax has not been deducted at source as required u/s 195 of the Act, have been

M/S. DATALOG TECHNOLOGIES PRIVATE LIMITED,COIMBATORE vs. DCIT, INERNATIONAL TAXATION, , COIMBATORE

In the result, appeals filed by the assessee for all the three assessment years are allowed

Bench: Shri Aby T Varkey, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकर अपील सं./Ita Nos.: 935, 936 & 937/Chny/2023 िनधा"रण वष" / Assessment Years: 2012-13, 2013-14 & 2014-15 Deputy Commissioner Of M/S. Datalog Technologies V. Income-Tax, Private Limited, International Taxation, Flat No. 6, 3Rd Street, Coimbatore. Narayandas Layout, Tatabad, Coimbatore – 641 012. [Pan: Aabcd-5720-C] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. Vikram Vijayaraghavan, Advocate ""यथ" क" ओर से/Respondent By : Shri. D. Hema Bhupal, Jcit सुनवाई क" तारीख/Date Of Hearing : 08.05.2024 घोषणा क" तारीख/Date Of Pronouncement : 31.05.2024 आदेश /O R D E R

TDS on payments/remittances made to Indonesian Agent AGANSA under the provisions of Section 195 of the Act and the order of ld.CIT(A) needs to be quashed. 1. Diamond Manufacturing Management and Consultancy Ltd vs ACIT in ITA No. 49/Viz/2022 dated 26.03.2024 2. Paramina Earth Technologies Inc vs DCIT in ITA NO. 539/Viz/2017, 540/Viz/2017 dated 26.02.2020 3

M/S. DATALOG TECHNOLOGIES PRIVATE LIMITED,COIMBATOREE vs. DCIT, INTERNATIONAL TAXATION,, COIMBATORE

In the result, appeals filed by the assessee for all the three assessment years are allowed

Bench: Shri Aby T Varkey, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकर अपील सं./Ita Nos.: 935, 936 & 937/Chny/2023 िनधा"रण वष" / Assessment Years: 2012-13, 2013-14 & 2014-15 Deputy Commissioner Of M/S. Datalog Technologies V. Income-Tax, Private Limited, International Taxation, Flat No. 6, 3Rd Street, Coimbatore. Narayandas Layout, Tatabad, Coimbatore – 641 012. [Pan: Aabcd-5720-C] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. Vikram Vijayaraghavan, Advocate ""यथ" क" ओर से/Respondent By : Shri. D. Hema Bhupal, Jcit सुनवाई क" तारीख/Date Of Hearing : 08.05.2024 घोषणा क" तारीख/Date Of Pronouncement : 31.05.2024 आदेश /O R D E R

TDS on payments/remittances made to Indonesian Agent AGANSA under the provisions of Section 195 of the Act and the order of ld.CIT(A) needs to be quashed. 1. Diamond Manufacturing Management and Consultancy Ltd vs ACIT in ITA No. 49/Viz/2022 dated 26.03.2024 2. Paramina Earth Technologies Inc vs DCIT in ITA NO. 539/Viz/2017, 540/Viz/2017 dated 26.02.2020 3

M/S. DATALOG TECHNOLOGIES LIMITED,COIMBATORE vs. DCIT, INTERNATIONAL TAXATION, COIMBATORE

In the result, appeals filed by the assessee for all the three assessment years are allowed

Bench: Shri Aby T Varkey, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकर अपील सं./Ita Nos.: 935, 936 & 937/Chny/2023 िनधा"रण वष" / Assessment Years: 2012-13, 2013-14 & 2014-15 Deputy Commissioner Of M/S. Datalog Technologies V. Income-Tax, Private Limited, International Taxation, Flat No. 6, 3Rd Street, Coimbatore. Narayandas Layout, Tatabad, Coimbatore – 641 012. [Pan: Aabcd-5720-C] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. Vikram Vijayaraghavan, Advocate ""यथ" क" ओर से/Respondent By : Shri. D. Hema Bhupal, Jcit सुनवाई क" तारीख/Date Of Hearing : 08.05.2024 घोषणा क" तारीख/Date Of Pronouncement : 31.05.2024 आदेश /O R D E R

TDS on payments/remittances made to Indonesian Agent AGANSA under the provisions of Section 195 of the Act and the order of ld.CIT(A) needs to be quashed. 1. Diamond Manufacturing Management and Consultancy Ltd vs ACIT in ITA No. 49/Viz/2022 dated 26.03.2024 2. Paramina Earth Technologies Inc vs DCIT in ITA NO. 539/Viz/2017, 540/Viz/2017 dated 26.02.2020 3

ACIT, CHENNAI vs. UNITED INDIA INSURANCE COMPANY, CHENNAI

In the result, all the appeals filed by the Revenue for the assessment years 2003-04, 2004-05, 2005-06, 2006-07, 2008-09,

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.:1673, 1688, 1689, 1691/Chny/2011 िनधा"रण वष" / Assessment Years: 2003-04, 2004-05, 2005-06, 2006-07 Assistant Commissioner Of Income M/S. United India Insurance Co. Tax, V. Ltd., Large Tax Payer Unit, 24, Whites Road, Chennai – Chennai. 600 014. [Pan: Aaacu-5552-C] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos: 1693/Chny/2011, 36/Chny/2014 & 696/Chny/2014 िनधा"रण वष" / Assessment Years: 2008-09, 2009-10 & 2010-11 Deputy Commissioner Of Income M/S. United India Insurance Co. Tax, V. Ltd., Large Tax Payer Unit, 24, Whites Road, Chennai – Chennai. 600 014. [Pan: Aaacu-5552-C] (अपीलाथ"/Appellant) (""यथ"/Respondent) Assessee Represented By : Shri. S. Sundararaman, Ca Department Represented By : Shri. M. Swaminathan, Sr.Standing Counsel & Ms. V. Pushpa, Jr. Standing Counsel सुनवाई क" तार"ख/Date Of Hearing : 10.08.2022 घोषणा क" तार"ख/Date Of Pronouncement : 26.08.2022 आदेश /O R D E R

3) of section 195 and not applying to the Assessing Officer. Therefore, the AO opined that income of non-resident reinsurer is taxable in India and consequently, the assessee is liable to deduct TDS

DCIT, CHENNAI vs. M/S. UNITED INDIA INSURANCE CO. LTD., CHENNAI

In the result, all the appeals filed by the Revenue for the assessment years 2003-04, 2004-05, 2005-06, 2006-07, 2008-09,

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.:1673, 1688, 1689, 1691/Chny/2011 िनधा"रण वष" / Assessment Years: 2003-04, 2004-05, 2005-06, 2006-07 Assistant Commissioner Of Income M/S. United India Insurance Co. Tax, V. Ltd., Large Tax Payer Unit, 24, Whites Road, Chennai – Chennai. 600 014. [Pan: Aaacu-5552-C] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos: 1693/Chny/2011, 36/Chny/2014 & 696/Chny/2014 िनधा"रण वष" / Assessment Years: 2008-09, 2009-10 & 2010-11 Deputy Commissioner Of Income M/S. United India Insurance Co. Tax, V. Ltd., Large Tax Payer Unit, 24, Whites Road, Chennai – Chennai. 600 014. [Pan: Aaacu-5552-C] (अपीलाथ"/Appellant) (""यथ"/Respondent) Assessee Represented By : Shri. S. Sundararaman, Ca Department Represented By : Shri. M. Swaminathan, Sr.Standing Counsel & Ms. V. Pushpa, Jr. Standing Counsel सुनवाई क" तार"ख/Date Of Hearing : 10.08.2022 घोषणा क" तार"ख/Date Of Pronouncement : 26.08.2022 आदेश /O R D E R

3) of section 195 and not applying to the Assessing Officer. Therefore, the AO opined that income of non-resident reinsurer is taxable in India and consequently, the assessee is liable to deduct TDS

DCIT, CHENNAI vs. M/S. UNITED INDIA INSURANCE CO. LTD., CHENNAI

In the result, all the appeals filed by the Revenue for the assessment years 2003-04, 2004-05, 2005-06, 2006-07, 2008-09,

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.:1673, 1688, 1689, 1691/Chny/2011 िनधा"रण वष" / Assessment Years: 2003-04, 2004-05, 2005-06, 2006-07 Assistant Commissioner Of Income M/S. United India Insurance Co. Tax, V. Ltd., Large Tax Payer Unit, 24, Whites Road, Chennai – Chennai. 600 014. [Pan: Aaacu-5552-C] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos: 1693/Chny/2011, 36/Chny/2014 & 696/Chny/2014 िनधा"रण वष" / Assessment Years: 2008-09, 2009-10 & 2010-11 Deputy Commissioner Of Income M/S. United India Insurance Co. Tax, V. Ltd., Large Tax Payer Unit, 24, Whites Road, Chennai – Chennai. 600 014. [Pan: Aaacu-5552-C] (अपीलाथ"/Appellant) (""यथ"/Respondent) Assessee Represented By : Shri. S. Sundararaman, Ca Department Represented By : Shri. M. Swaminathan, Sr.Standing Counsel & Ms. V. Pushpa, Jr. Standing Counsel सुनवाई क" तार"ख/Date Of Hearing : 10.08.2022 घोषणा क" तार"ख/Date Of Pronouncement : 26.08.2022 आदेश /O R D E R

3) of section 195 and not applying to the Assessing Officer. Therefore, the AO opined that income of non-resident reinsurer is taxable in India and consequently, the assessee is liable to deduct TDS

DCIT, CHENNAI vs. M/S. UNITED INDIA INSURANCE CO. LTD., CHENNAI

In the result, all the appeals filed by the Revenue for the assessment years 2003-04, 2004-05, 2005-06, 2006-07, 2008-09,

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.:1673, 1688, 1689, 1691/Chny/2011 िनधा"रण वष" / Assessment Years: 2003-04, 2004-05, 2005-06, 2006-07 Assistant Commissioner Of Income M/S. United India Insurance Co. Tax, V. Ltd., Large Tax Payer Unit, 24, Whites Road, Chennai – Chennai. 600 014. [Pan: Aaacu-5552-C] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos: 1693/Chny/2011, 36/Chny/2014 & 696/Chny/2014 िनधा"रण वष" / Assessment Years: 2008-09, 2009-10 & 2010-11 Deputy Commissioner Of Income M/S. United India Insurance Co. Tax, V. Ltd., Large Tax Payer Unit, 24, Whites Road, Chennai – Chennai. 600 014. [Pan: Aaacu-5552-C] (अपीलाथ"/Appellant) (""यथ"/Respondent) Assessee Represented By : Shri. S. Sundararaman, Ca Department Represented By : Shri. M. Swaminathan, Sr.Standing Counsel & Ms. V. Pushpa, Jr. Standing Counsel सुनवाई क" तार"ख/Date Of Hearing : 10.08.2022 घोषणा क" तार"ख/Date Of Pronouncement : 26.08.2022 आदेश /O R D E R

3) of section 195 and not applying to the Assessing Officer. Therefore, the AO opined that income of non-resident reinsurer is taxable in India and consequently, the assessee is liable to deduct TDS