CHOLAMANDALAM MS GENERAL INSURANCE CO. LTD.,CHENNAI vs. PCIT-4,, CHENNAI
ITA 3261/CHNY/2024[2020-21]Status: DisposedITAT Chennai18 Feb 2026AY 2020-21
Section 142(1)Section 143(2)Section 143(3)Section 144BSection 154Section 263Section 80G
80M of the Act, in case of\ndomestic companies opting for taxation under these sections with\neffect from 01 April 2020 i.e., AY 2020-21 Onwards (extract of\nMemorandum to Finance Bill is in Page no. 415 and Finance Bill is in\nPage No 418 of the Factual Paperbook). However, in the Finance Act\nthe above amendment was given effect
