In the result, appeal of the assessee is partly allowed for statistical purposes and that of the revenue is dismissed
Bench: Shri Pavan Kumar Gadale & Shri Girish Agrawalassessment Year: 2021-22 Aditya Birla Sunlife Insurance Commissioner Of Income Tax Company Ltd., (A) – 54, 16Th Floor, Tower 1, One World Mumbai Vs. Centre, 841, Senapati Bapat Marg, Elphinstone Road, Mumbai – 400013 (Pan : Aabcb4623J) (Appellant) (Respondent) Assessment Year: 2021-22 Deputy Commissioner Of Income Aditya Birla Sunlife Tax – Central Circle – 5(3), Insurance Company Ltd., Mumbai 16Th Floor, Tower 1, One Vs. World Centre, 841, Senapati Bapat Marg, Elphinstone Road, Mumbai – 400013 (Pan : Aabcb4623J) (Appellant) (Respondent) Present For: Assessee : Shri Ronak Doshi, Ca Revenue : Shri Ajay Chandra, Cit Dr
TDS non compliances. He also asserted that under the IRDAI regulations, insurance companies are required to file their returns giving details of payments of commission, remuneration and reward which has to be filed within 45 days of expiration of each financial year in the prescribed format. Copy of the said return for the year under consideration is placed as part