GENERAL REINSURANCE AG,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX (INTERNATONAL TAXATION)-RANGE 2(3)(2), MUMBAI

In the result, all the four appeals of the assessee are partly\nallowed

TDS credit.\n16\nThe final assessment order passed by the learned 16\nAO under section 143(3) read with section\n1440(13) of the Act, having been passed beyond\nthe limitation provided in terms of section 153 of\nthe Act, is illegal, being barred by limitation and\nis therefore, void ab initio and liable to be\nquashed

GENERAL REINSURANCE AG,MUMBAI vs. ASSISTANT COMM. OF INCOME TAX (INTERNATIONAL TAXATION)-RANGE 2(3)(2), MUMBAI

In the result, all the four appeals of the assessee are partly\nallowed

115B of the Act.\n15. Without prejudice to Ground No. 1, 12, 13 and 14 above, the learned AO has\non the facts and circumstances of the case, erred in levying tax at the rate of 40\nper cent on profits computed in accordance with the provisions of section 115.JB\nof the Act.\n16. Without prejudice to Ground

RGA INTERNATIONAL REINSURANCE COMPANY DESIGNATED ACTIVITY CO,MUMBAI vs. DY CIT (INTERNATIONAL TAXATION)-4(1)(1), MUMBAI

In the result, the issue under consideration is remitted back to the file of Assessing Officer for statistical purpose

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blerga International Reinsurance V. Dcit (International Taxation) -4(1)(1) Room No. 172, 17Th Floor Company Designated Activity Air India Building, Nariman Point Company Mumbai – 400 021 C/O. S.R.B.C & Associates Llp 14Th Floor, The Ruby 29 Senapati Bapat Marg Dadar (W), Mumbai – 400028 Pan: Aadcr1226K (Appellant) (Respondent) Assessee Represented By : Shri P.S. Paridiwala & Ms. Jasmin Amalasadvala Department Represented By : Ms. Surabhi Sharma

115B of the Act. 8. Ground 8 The learned AO has, on the facts and circumstances of the case and in law, and based on the directions of the Hon'ble DRP, erred in levying interest under section 234B of the Act. 9. Ground 9 The learned AO has, on the facts and circumstances of the case

DCIT-CC-5(3), MUMBAI, AIR INDIA, NARIMAN POINT vs. ADITYA BIRLA SUN LIFE INSURANCE COMPANY LIMITED, MUMBAI

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

ADITYA BIRLA SUNLIFE INSURANCE COMPANY LIMITED,MUMBAI vs. CIT (A) 54, MUMBAI

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

RGA INTERNATIONAL REINSURANCE COMPANY DESIGNATED AUTHORITY COMPQNY,MUMBAI vs. DCIT (INTERNATIONAL TAXATION) 4(1) (1), MUMBAI

In the result, appeal filed by the assessee is allowed

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Rahul Chaudhary, Hon'Ble

115B of the Act. 9. Ground 9 The learned AO has, on the facts and circumstances of the case and in law, and based on the directions of the Hon'ble DRP, erred in levying interest under section 234B of the Act. 10. Ground 10 The learned AO has, on the facts and circumstances of the case

TODI INDUSTRIES PRIVATE LIMITED,MUMBAI vs. INCOME TAX OFFICER - 8(3)(2), MUMBAI, MUMBAI

TDS credit were directed to be examined and allowed as per law.", "result": "Partly Allowed", "sections": [ "Sec. 22", "Sec. 37", "Sec. 115JB", "Sec. 37(1)", "Sec. 143(3)", "Sec. 115B

KAMAL KISHORE RATHI,MUMBAI vs. DCIT CC 4 (3), MUMBAI

In the result, the appeal in ITA No

Bench: Shri Om Prakash Kant & Smt. Kavitha Rajagopalआ.अ.सं.7759 & 7760/मुं/2019 िन.व.2011-12)

115B, Shalimar Miracle Opp. ICICI Bank, S V Road Goregaon (West) Mumbai-400062. PAN:AAGPR1508N ...... अपीलाथ" /Appellant बनाम Vs. DCIT, CC-4(3), 1921, Air India Bldg Nariman Point Mumbai-400 021 ..... "ितवादी/Respondent अपीलाथ" "ारा/ Appellant by : Shri Vijay Shah, CA "ितवादी "ारा/Respondent by : Smt. Usha Gaikwad, Sr.AR सुनवाई की ितिथ/ Date of hearing : 22/09/2022 घोषणा की ितिथ

KAMAL KISHORE RATHI,MUMBAI vs. DCIT CC 4 (3) , MUMBAI

In the result, the appeal in ITA No

Bench: Shri Om Prakash Kant & Smt. Kavitha Rajagopalआ.अ.सं.7759 & 7760/मुं/2019 िन.व.2011-12)

115B, Shalimar Miracle Opp. ICICI Bank, S V Road Goregaon (West) Mumbai-400062. PAN:AAGPR1508N ...... अपीलाथ" /Appellant बनाम Vs. DCIT, CC-4(3), 1921, Air India Bldg Nariman Point Mumbai-400 021 ..... "ितवादी/Respondent अपीलाथ" "ारा/ Appellant by : Shri Vijay Shah, CA "ितवादी "ारा/Respondent by : Smt. Usha Gaikwad, Sr.AR सुनवाई की ितिथ/ Date of hearing : 22/09/2022 घोषणा की ितिथ