Which cases are most cited on Section 10(10D)?

CIT v. Rajan Nanda (349 ITR 8) — 21 citing judgments; CIT v. Toshoku Ltd. (158 ITR 525) — 5 citing judgments.

How many judgments are there on Section 10(10D)?

BharatTax indexes 77 ITAT, High Court and Supreme Court judgments that turn on Section 10(10D) of the Income Tax Act, 1961.

Section 10(10D) of the Income Tax Act

Q: What is the leading case on Section 10(10D) of the Income Tax Act?

CIT v. Rajan Nanda (349 ITR 8) is the decision most relied on for Section 10(10D), cited in 21 judgments. An insurance policy assigned by an employer to an employee loses its character as a keyman insurance policy and becomes an ordinary life insurance policy, with tax implications determined by its status at the time of assignment.

Income-tax Act, 2025: s.11

Section 10(10D) falls under section 10 of the Income-tax Act, 1961, which corresponds to section 11 (Incomes not included in total income) of the Income-tax Act, 2025.

Read section 11 of the 2025 Act

Correspondence checked against the ICAI tabular mapping of the two Acts and the BharatTax.co section commentary.

The decision most relied on for Section 10(10D) is CIT v. Rajan Nanda (349 ITR 8), cited in 21 of the 77 judgments on BharatTax that turn on this section.

Leading authorities on Section 10(10D)

CIT v. Rajan Nanda

349 ITR 8 · 2012 · High Court

citing judgments

An insurance policy assigned by an employer to an employee loses its character as a keyman insurance policy and becomes an ordinary life insurance policy, with tax implications determined by its status at the time of assignment.

CIT v. Toshoku Ltd.

158 ITR 525 · Reported

citing judgments

Judgments on Section 10(10D)

M/S. Impulse Overseas Pvt. Ltd., Gurgaon vs. JCIT, Gurgaon

In the result appeal of the assessee is allowed and that of the Revenue’s appeal are dismissed

ITA 2394/DEL/2014[2009-10]Status: DisposedITAT Delhi12 Mar 2019AY 2009-10

Bench: Shri Kuldip Singh & Dr. B.R.R. Kumarassessment Year: 2009-10

Section 115Section 36(1)(ii)Section 40A(2)(b)

DCIT, New Delhi vs. M/S Impulse International Pvt. Ltd., New Delhi

In the result appeal of the assessee is allowed and that of the Revenue’s appeal are dismissed

ITA 2564/DEL/2013[2009-10]Status: DisposedITAT Delhi12 Mar 2019AY 2009-10

Bench: Shri Kuldip Singh & Dr. B.R.R. Kumarassessment Year: 2009-10

Section 115Section 36(1)(ii)Section 40A(2)(b)

Arcadia Share & Stock Brokers P.Ltd, Mumbai vs. Addl CIT RG 4(1), Mumbai

In the result, assessee’s appeals are allowed

ITA 5854/MUM/2016[2011-12]Status: DisposedITAT Mumbai25 Apr 2018AY 2011-12

Bench: Shri Saktijit Dey & Shri Rajesh Kumar

For Appellant: Dr. K. Shivram a/w Ms. Neelam JadhavFor Respondent: Shri Saurabh Kumar Rai

Section 10Section 143(3)Section 37(1)

Shri Hemendra Babulal Shah, Ahmedabad vs. The Income Tax Officer, Ward-7(4), Ahmedabad

Appeal is allowed

ITA 3188/AHD/2014[2008-09]Status: DisposedITAT Ahmedabad18 Dec 2017AY 2008-09

Bench: This Tribunal. A Co-Ordinate Bench Has Accepted The Same On 22.09.2017 After Holding That The Said Proceeds Are Entitled For Exemption U/S.10(10D) Of The Act Since The Remedial Amendment Therein Came W.E.F. 01.04.2014 Only Not Applicable In Earlier Assessment Years. Learned Departmental Representative Does Not Dispute These Intervening Developments. We Therefore Conclude That The Impugned Penalty Does Have No Legs To Stand. It Is Accordingly Deleted.

For Appellant: Arti N. Shah, A.RFor Respondent: Roopchand, Sr. D.R

Section 10Section 271(1)(c)

DCIT, New Delhi vs. Shri Navleen Singh Khanna, New Delhi

In the result, the appeal filed by the Revenue and CO of the

ITA 2435/DEL/2014[2008-09]Status: DisposedITAT Delhi30 Mar 2017AY 2008-09

Bench: Shri R.S. Syal, Am & Ms Suchitra Kamble, Jm Assessment Year : 2008-09 Dcit, Vs. Navleen Singh Khanna, Central Circle-10, A-14, Westend, Jhandewalan, New Delhi. New Delhi. Pan: Aagpk3912K Co No.378/Del/2014 (Ita No.2435/Del/2014) Assessment Year : 2008-09 Navleen Singh Khanna, Vs. Dcit, A-14, Westend, Central Circle-10, New Delhi. Jhandewalan, New Delhi. Pan: Aagpk3912K (Applicant) (Respondent)

For Appellant: Shri Amit Goel, CAFor Respondent: Shri Rajesh Kumar, Sr. DR

Section 10Section 56(2)(iv)

Ravi Poddar, Jaipur vs. ACIT, Jaipur

In the result, ground no. 2 of the assessee’s appeal is allowed

ITA 130/JPR/2016[2008-09]Status: DisposedITAT Jaipur24 Mar 2017AY 2008-09

For Appellant: Shri Manish Agrawal (C.A.)For Respondent: Shri Prem Prakash Meena (JCIT)

Section 148Section 2

Sushil K Agarwal, Mumbai vs. Asst CIT Cir 122(3), Mumbai

In the result, the appeal of the assessee for the AY 2008-09 is allowed

ITA 508/MUM/2013[2008-09]Status: DisposedITAT Mumbai28 Oct 2016AY 2008-09

Bench: Shri B.R.Baskaran (Am) & Shri Ram Lal Negi (Jm) Assessment Year: 2008-09

For Appellant: Shri. K. GpoalFor Respondent: Shri. A.K. Kardam

Section 10Section 143(1)Section 143(3)Section 271Section 271(1)(c)

ITO, Ward-9(1), Kolkata vs. M/S Acytelene Trexim (P) Ltd., Kolkata

In the result, Revenue’s appeal stands dismissed

ITA 1429/KOL/2012[2009-10]Status: DisposedITAT Kolkata03 Aug 2016AY 2009-10

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmedassessment Year :2009-10

Section 143(1)Section 143(2)Section 143(3)

Suresh Gandhi, Mumbai vs. Dccc 36, Mumbai

Appeal of the AO stands dismissed

ITA 3581/MUM/2014[2008-09]Status: DisposedITAT Mumbai03 Aug 2016AY 2008-09

Bench: S/Shri Rajendra & C.N. Prasadवष" /Assessment Years: 2008-09 आयकर आयकर अपील अपील संसंसंसं./Ita/3581/Mum/2014,िनधा"रण िनधा"रण वष" आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" Suresh Gandhi Dccc-36 51,Nariman Bhavan, Nariman Point Room No.11, Aayakar Bhavan, Mk Vs. Mumbai-400 021. Road,Churchgate, Pan:Aacpg 9382 P Mumbai-20. (अपीलाथ" /Appellant) (""यथ" / Respondent) वष" /Assessment Years: 2008-09 आयकर आयकर अपील अपील संसंसंसं./Ita/4682/Mum/2014,िनधा"रण िनधा"रण वष" आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" Dccc-36 Vs. Suresh Gandhi Mumbai-20. Mumbai-400 021. (अपीलाथ" /Appellant) (""यथ" / Respondent) Revenue By:Shri Sanjeev Kashyap -Dr Assessee By: S/Shri Nitesh Joshi, Vipul Mody सुनवाई क" तारीख / Date Of Hearing: 25.07.2016 घोषणा क" तारीख / Date Of Pronouncement: 03.08.2016 आयकर अिधिनयम अिधिनयम,1961 क" क" धारा धारा 254(1)केकेकेके अ"तग"त अ"तग"त आदेश आदेश आयकर आयकर आयकर अिधिनयम अिधिनयम क" क" धारा धारा अ"तग"त अ"तग"त आदेश आदेश Order U/S.254(1)Of The Income-Tax Act,1961(Act) लेखा सद"य सद"य राजे"" राजे"" केकेकेके अनुसार अनुसार Per Rajendra, Am- लेखा लेखा लेखा सद"य सद"य राजे"" राजे"" अनुसार अनुसार Challenging The Order, Dated 28/03/2014, Of The Cit(A)-41,Mumbai The Assessee

For Appellant: S/Shri Nitesh Joshi, Vipul ModyFor Respondent: Shri Sanjeev Kashyap -DR

Section 10Section 143(3)Section 24Section 254(1)Section 271(1)(c)