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Jan 22 2003

international Reinsurance and Insurance Consultancy Services Pvt. Ltd. ...

Court: Mumbai

Decided on: Jan-22-2003

Reported in: AIR2003Bom410; 2003(3)ALLMR907; 2003(4)BomCR638; 2003(3)MhLj174

Indian Insurance Co. Ltd. and/or retrocession contracts arranged and placed by the defendant on behalf of the direct/original reinsures relating to the insurance cover granted by the United India Insurance Co. Ltd. in respect of the Essar


Sep 11 2001

Bharat General Reinsurance Ltd. Vs. Commissioner of Income Tax

Court: Delhi

Decided on: Sep-11-2001

Reported in: (2001)170CTR(Del)629; [2002]256ITR587(Delhi)

to in short as 'BG') at the relevant point of time was engaged in the business of general reinsurance of fire, marine, motor and miscellaneous policies. Reinsurance is made by ceding a part of thepremium by the


Jan 04 1937

Employers Reinsurance Corp. Vs. Bryant

Court: US Supreme Court

Decided on: Jan-04-1937

Employers Reinsurance Corp. v. Bryant - 299 U.S. 374 (1937) U.S. Supreme Court Employers Reinsurance Corp. v. Bryant, 299 U.S.


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Sep 15 1998

Commissioner of Income-tax Vs. Indian Reinsurance Corporation Ltd.

Court: Mumbai

Decided on: Sep-15-1998

Reported in: [1999]236ITR968(Bom)

Under the agreement, the assessee only deferred the payment of part of the premium due to the foreign reinsurer. There was no positive act of lending and/or borrowing. As per the Appellate Assistant Commissioner, the agreement between


Dec 24 1970

Commissioner of Income-tax Vs. Bharat General Reinsurance Co. Ltd.

Court: Delhi

Decided on: Dec-24-1970

Reported in: [1971]41CompCas596(Delhi); [1971]81ITR303(Delhi)

Hardayal Hardy, J.1. The following question of law arising out of the order of March 30, 1965, passed by the Income-tax Appellate Tribunal, Delhi Bench B, has been referred to us for opinion :' Whether, on...


Oct 11 2006

Freakley and Others (Appellants) Vs. Centre Reinsurance International ...

Court: House of Lords

Decided on: Oct-11-2006

terms, saying ([2004] 2 All ER (Comm) 28, paras 110-111) - "[110] While…it may be true that the reinsurers' exercise of claims handling may be of benefit to TandN's creditors, the reinsurers' prime concern is to protect


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