Oriental Fire and General Insurance Co. Ltd. Vs. Commissioner of Income Tax (and Vice Versa)

Decided On : May-16-2000

Court : Delhi

LAW: the Income Tax Act, section 28(ii)(d, the Income Tax Act, section 44, the Income Tax Act, section 28(ii)(d, the Insurance Act, section 2, the Insurance Act, section 2, section 170, section 28(ii)(d, Section 170 of the Act, section 170, section 170(2, section 170, section 170

NORP: C. J.These, Bharat

CARDINAL: two, 2,85,838, 2,85,838, 13, 13, 9, 9, at least one, three, 1, 1, transferee, 1, 2,85,838, 1, 170(2, 13, 1, 2, 1, 15, 527):'You, 1965]55ITR674(SC, 1, 1

MONEY: 256(1

DATE: 1961, the assessment year 1972-73, the assessment year 1972-73, 1961, 1961, the assessment year 1972-73, 13-5-1971, 1971, 1938, 13-5-1971, 1968, 1969, 1972, 1973, 4(1, the assessment year 1972-73, '170, the previous year, the previous year, the previous year, the previous year, the previous year, the previous year, 1930, the assessment year 1972-73

ORG: the Income Tax Appellate Tribunal, Tribunal, Oriental Fire and General Insurance Co. Ltd., Bharat General Insurance Corporation Ltd., General Re-Insurance Co, Ltd., the Central Government, the General Insurance (Emergency Provisions) Act, the 'the Insurance Act', the Central Government, Central Government, the Central Government, the General Insurance Business, the Oriental Fire and General Insurance Co. Ltd., Scheme, Appellate, Income Tax, Appellate, Tribunal, the Central Government, Tribunal, Tribunal, Reynolds Sons Co. Ltd., Ogston, CIT, Tribunal

PERSON: Delhi Bench ', Rowlatt J., K. H. Chambers

GPE: Delhi

ORDINAL: first