PR. COMMISSIONER OF INCOME TAX-5 vs. M/S PNB METLIFE INDIA
ITA/128/2018HC Karnataka30 Aug 2021
Bench: S.SUJATHA,RAVI V HOSMANI
Section 115BSection 260Section 44
house
property”,
“Capital
gains”,
or
“Income from Other Sources” or in Section 199 or
in Sections 28 to 43B, the 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
