NATIONAL INSURANCE COMPANY LIMITED,NEW TOWN vs. DCIT, CIRCLE 5(1),, KOLKATA
In the result, the appeal filed by the assessee in ITA No
ITA 2806/KOL/2025[2023-2024]Status: DisposedITAT Kolkata12 Feb 2026AY 2023-2024
Bench: Shri George Mathan & Shri Rakesh Mishra
Section 250Section 270ASection 37(1)Section 40C
disallowance made of the expenditure in excess of limit prescribed under the IRDA Regulations read with Section 40C of the Insurance