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

In the result, the appeals filed by both the Revenue and the assessee are partly allowed

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George

19 I.T.A. Nos.1622 to 1630/Chny/11 I.T.A. No.1356/Chny/13 I.T.A. No.2310/Chny/14 I.T.A. Nos.1662 to 1670/Chny/11 I.T.A. No.1367/Chny/13 I.T.A. No.2371/Chny/14 Insurance Act, 1938 is an insurer as defined in Section 2(9). It does not include non-resident re-insurance company or other insurance company which is not referred in Section 2(9). 16. Referring to Section 2(7A) of Insurance

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

In the result, the appeals filed by both the Revenue and the assessee are partly allowed