MAX NEW YORK LIFE INSURANCE COMPANY LTD.,GURGAON vs. DCIT, CIRCLE- 1, LTU, NEW DELHI
In the result, the appeal of the assessee is partly allowed
ITA 541/DEL/2018[2014-15]Status: DisposedITAT Delhi13 May 2020AY 2014-15
Bench: Shri Bhavnesh Saini & Shri Prashant Maharishimax New York Life Insurance Vs. Dcit, Company Ltd, Circle-1, Ltu, New Delhi Plot No. 90A, Sector-18, Udyog Vihar, Haryana (Appellant) (Respondent)
For Appellant: Shri Himanshu S. Sinha, AdvFor Respondent: Ms. Parmita M. Biswas, CIT DR
Section 10(34)Section 115BSection 271(1)(c)Section 37(1)Section 44Section 72Section 80G
House Property", "capital gains" or "Income from other sources", or in section 199 or in section 28 to 43B, profits and gains of any business of insurance, including any such business carried on by a mutual insurance company or by a co-operative society, shall be computed in accordance with the rules contained in the First Schedule.'
The First schedule
