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Case Law Details

Case Name : Ravjibhai L. Kakadia Vs. ACIT (ITAT Mumbai)
Related Assessment Year : 2015-2016
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Ravjibhai L. Kakadia  Vs. ACIT (ITAT Mumbai)

The issue under consideration is whether the maturity value of the Keyman Insurance Policy is taxable under Income Tax Act and under which Head?

 It is the case of the assessee that Keyman Insurance Policy being in the nature of a capital asset, as defined under section 2(14) of the Act, gain derived there from is taxable under the head capital gain. At this stage, we propose to deal with the definition of capital asset as pro

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