DCIT 1(1)(2), MUMBAI vs. HDFC STANDARAD LIFE INSURANCE CO. LTD, MUMBAI

Appeals stands dismissed

Bench: Hon‟Ble Shri Manoj Kumar Aggarwal, Am & Hon‟Ble Shri Ravish Sood, Jm (Hearing Through Video Conferencing Mode) 1. आयकर अपील सं./ Ita No.1917/Mum/2017 (धििाारण वर्ा / Assessment Year: 2012-13) & 2. आयकर अपील सं./ Ita No. 1918/Mum/2017 (यनधाारण वर्ा / Assessment Year: 2013-14) & 3. आयकर अपील सं./ Ita No.5639/Mum/2017 (यनधाारण वर्ा / Assessment Year: 2014-15) & 4. आयकर अपील सं./ Ita No.1191/Mum/2017 (यनधाारण वर्ा / Assessment Year: 2015-16) Dcit-1(1)(2) M/S. Hdfc Standard Life Insurance Co. Ltd. 12Th & 13Th Floor, Lodha Excelus बिाम/ 579, Aaykar Bhawan M.K. Road Mumbai 400 020. Appollo Mills Compound, Nm Joshi Marg Vs. Mahalaxmi, Mumbai 400 011. स्थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaach- 8755-L (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & 5. Cross Objection No.228/Mum/2018 (Arising Out Of Ita No.1917/Mum/2017) (Assessment Year: 2012-13) & 6. Cross Objection No.227/Mum/2018 (Arising Out Of Ita No.1918/Mum/2017) (Assessment Year: 2013-14) & 7. Cross Objection No.33/Mum/2017 (Arising Out Of Ita No.5639/Mum/2017) (Assessment Year: 2014-15) & 8. Cross Objection No.33/Mum/2020 (Arising Out Of Ita No.1191/Mum/2019) (Assessment Year: 2015-16)

115B as per the aforesaid decision of the Tribunal. Aggrieved, the revenue is before us by way of ground nos. 5 to 8. 10.3 We find that Ld. CIT(A) has merely followed earlier view of the Tribunal. Similar view has been taken by coordinate bench in assessee‟s own case for AYs 2010-11 & 2011-12, ITA Nos. 4078/Mum/2015