Case Law Details
Case Name : ACIT Vs HDFC Life Insurance Company Limited (ITAT Mumbai)
Related Assessment Year : 2017-18
Courts :
All ITAT ITAT Mumbai
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ACIT Vs HDFC Life Insurance Company Limited (ITAT Mumbai)
ITAT Mumbai held that in case of life insurance business, the income should be computed as per provisions of section 44 of the Income Tax Act and to be taxed under section 115B.
Facts- The assessee is engaged in the business of life insurance which includes term insurance linked business, pension business, general annuity business, etc. falling within the definition of the term ‘life insurance business’ under the Insurance Act, 1938. The a
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