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Prior to 1-4-2013 MAT Provision not applicable to insurance companies
Case Law Details
- Case Name
- ICICI Lombard General Insurance Co. Ltd. Vs Assistant Commissioner of Income-tax (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2003-04
- Courts
- All ITAT, ITAT Mumbai
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IN THE ITAT MUMBAI BENCH ‘I’
ICICI Lombard General Insurance Co. Ltd.
Versus
Assistant Commissioner of Income-tax
IT APPEAL NO. 2398 (MUM.) OF 2009
[ASSESSMENT YEAR 2003-04]
OCTOBER 10, 2012
ORDER
Vijay Pal Rao, Judicial Member – This appeal by the assessee is directed against the order dated 12.1.2009 of the Commissioner of Income Tax (Appeals) for the Assessment Year 2003-04.
2. The only ground raised by the assessee in this appeal is as under:
“On the facts and circumstances of the case and the law, the Commissioner of Income Tax (Appeals) erred in c...
