{"id":222244,"date":"2008-10-21T00:00:00","date_gmt":"2008-10-20T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-united-india-insurance-co-ltd-on-21-october-2008"},"modified":"2015-12-01T17:37:23","modified_gmt":"2015-12-01T12:07:23","slug":"the-commissioner-of-income-tax-vs-united-india-insurance-co-ltd-on-21-october-2008","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-united-india-insurance-co-ltd-on-21-october-2008","title":{"rendered":"The Commissioner Of Income Tax vs United India Insurance Co Ltd on 21 October, 2008"},"content":{"rendered":"<div class=\"docsource_main\">Karnataka High Court<\/div>\n<div class=\"doc_title\">The Commissioner Of Income Tax vs United India Insurance Co Ltd on 21 October, 2008<\/div>\n<div class=\"doc_author\">Author: K.Sreedhar Rao C.R.Kumaraswamy<\/div>\n<\/p>\n<pre><\/pre>\n<p>IN T\ufb02\ufb01 HEGH 6033? my x\ufb01gmmmaxn, BRNERLQEE<br \/>\nnamaa THIS THE 21&#8243; may my G\u00a3TOBER; 2608<\/p>\n<p>PRESENT<\/p>\n<p>mam Hmw*BLE MR. suawzcn K.aEEEsaAR-$\u00a70 f &#8216;.<\/p>\n<p>Ann A_MHM<\/p>\n<p>?%m amH*BLE \ufb01\ufb01- 3\u00a5$TI5E \u00a2;g\u00a7$\ufb013A\u00a7A$w$mx&#8221;3 &#8216;&#8221;<\/p>\n<p>ITA N9 33% as 299$&#8221;<\/p>\n<p>BETWEEN<\/p>\n<p>anl&#8211;:uwIIIIlnuaII&amp;<\/p>\n<p>1 TEE CQHMKSSIQNER as zmdg\ufb01m wax ;F<br \/>\nU R BU1L\u00a7:m\u00a7._ &#8216; &#8216;w &#8220;\u00a5= &#8216;r&#8217;<\/p>\n<p>@EEENS-\u00a3\ufb01\u00a7&amp;\u00a5x;,<br \/>\nB&amp;N$&amp;LG$E?,_aK<\/p>\n<p>2 THE :3c@mE&#8217;:Ax5m\u00a7E:m3n gyms;<br \/>\nW\ufb01k\ufb01 15:3. .1&#8242; V J<br \/>\ng R E$IL\ufb01I\ufb01G~&#8221;\n<\/p>\n<p>. m\ufb01gm\ufb01a a5Ab*-HM. &#8230;..\n<\/p>\n<p>&#8220;A&#8217;EAwQ&amp;L6RE<br \/>\n\u00bb&#8217;~_ . v&#8217;.&#8217;= &#8230; APEELLANTS<\/p>\n<p>.**:3y5\u00a7&amp;\u00a3 : M V 5EsHncHALA.\u00bbAmv.&gt;<\/p>\n<p>EH3 :\n<\/p>\n<p>4&#8230;.-.;-.. _&#8230;&#8230;. &#8230;..\n<\/p>\n<p>&#8220;g ;*mm\ufb01wEm INDIA I\ufb01SUR\ufb01NEE so LTB<\/p>\n<p>&#8216; }uww?aaNaALmRE<\/p>\n<p> \u00a7\ufb01IVI3I\ufb01N\ufb01L OFEIEE 5&#8217;<\/p>\n<p>.,. RESPDNEENT<\/p>\n<p>\ufb02hia I?A is filed uf3.2\ufb010ma G\ufb01 I.T.Act, 19\ufb011<\/p>\n<p>ariaimg mat cf \ufb02xdar dated O6w$9~20\ufb02? gaaaed<br \/>\nin: Ei\ufb01k Na.1?4?\ufb02BNGf2GG\u00a7, \ufb02ax the .Asaas3ment<br \/>\nfear 2$\ufb02$*2%$l, gzayimg that this Hbn&#8217;ble<br \/>\n\ufb01murt may be pleased ta:\n<\/p>\n<p>\u00a2\u00a3%\/\/,<\/p>\n<p>igauaaa\ufb02 mrstisssa tax thee raaponaant, after ansquiry<\/p>\n<p>fmzmd \u20ac:.1:m&#8217;c tha raapmzndent ham viwlata\ufb01. tlt\ufb01a<\/p>\n<p>mandate rszuf Sac. 194%}. Hsanae, \u20ac.&#8217;iiIISE3Z&amp;3\u00a7\u00a7._ \ufb01i;3f1\u00e9  &#8216;~<\/p>\n<p>mmmparxy tr; deprmii: tfrm TBS amc&gt;un*;.?; __: <\/p>\n<p>int\u00e9x-amt am the T1253 amazurxt.<\/p>\n<p>4% 3 &#8216;fixes C,E.T, in ap\u00a73az3&#8243;&#8216;i;_ :\u00e9:\u00bb;$eiifii:%*cz..n \u00e9d., <\/p>\n<p>c:&#8221;&gt;&#8217;X!\ufb01.Q-N53 ef tbs $3.0, The F\u00a7@}:%.\u00a3=Le&#8217; 1..1atA\u00e9<br \/>\noapgea\ufb01. at &#8216;mm in3&#8243;gt.a4f;;aa  xa\u00e9syaniitiant<br \/>\npa1:t.Zy allwwer\ufb01 the L&#8217;vV:.g:&#8217;\ufb01v&#8217;i:4:-;.c::&#8217;c::\u00a7.&lt;;kz1 ta<br \/>\ngxfjr zizmtawaat  V\u00e9aiszia, the<\/p>\n<p>raat ::::\ufb01 V.   &#039; manfirmad. &#039;rm<\/p>\n<p>z&quot;e:apat2r;e;e:.iza\u00a5;:1*:Q&quot;&#039;L.3;sa ,  under the mzder: tat:<\/p>\n<p>__$pli&#039;t..\u00ab\u00a7;\u00a7gm.%.L&#039;*5yr\u00e9&amp;;;:\u00a7.__;:;gf\u00a7;\u00a7m tha intaraat liability<\/p>\n<p>Vzfm:;ms.s,::Zr;s_..V_\u00ab$~:E&#039;\u00ab..1:&#039;12e aaaeaamant &#039;year. The revenue<\/p>\n<p> agg;r1siA\u00e9:::~&#039;e\ufb01 .B:g [::\u00a7&#039;;&#039;\u00a7xa:a azretgr 9f the Trihunaj. in<\/p>\n<p> \ufb01anyi\ufb01g&quot;..&#039;\u20ac&quot;s&#039;t:;e ;\u00a7.r1.taa:1:aa&#039;t: ham filed the appeal. The<\/p>\n<p>= V&#039;.:;&#039;;5\u00a7&#039;a\u00a7$::32&#039;:\ufb01ar\ufb01;&#039; has zmt gzrafaxtra\ufb01 any appeal<\/p>\n<p> &#039;agaigm\ufb01st the =-.:&#039;*.\u00bbx;s:.&#039;u3$.z&#039; ts\u00bb the extent: adverse ts: its<\/p>\n<p>V&#039; &quot;&#039;i31 tax~rm&amp;%3t .\n<\/p>\n<p> In &#8216;the abwe appeaig the folimwing<br \/>\nBllb\ufb01t\ufb01zlti\ufb01l queatiwna tzaf law are fmrmulated.<\/p>\n<p>fear ecxmmaigziarantiaxnz<\/p>\n<p>4%<\/p>\n<p>H<\/p>\n<p>&#8220;i\ufb01 Whathar tha ?ribun\ufb01l waa amrract in<br \/>\naal\ufb01img that an intmreat aged be paid by the<\/p>\n<p>aaaeaaaa far nwm deductian of Tv\ufb01ibeimg<\/p>\n<p>cwnawqmantial} a\ufb01taz having bald that tha<\/p>\n<p>aaaeaa$&amp; waa iiabl\ufb01 ta de\ufb01ant TBS an ;t\ufb01a =<\/p>\n<p>imzeraat ammymnant pai\ufb01 by having zemand\u00e9d\ufb02t\u00a2I;.&#8221;<\/p>\n<p>varify caxtain facts and :e*cQmgu\ufb01&amp;  \u00a3he<\/p>\n<p>imtaxaat? g&#8221;&#8221;*<\/p>\n<p>ii} \ufb01hath\ufb01xr tha Trihuaal &#8216;waS,T&amp;arta\u00a2:$..i\ufb01Lu&#8221;<\/p>\n<p>haidimg that thare waa n@W\u00a7pedifiaVp\u00a7\ufb01\u20aci\ufb01;9n<br \/>\nta \ufb01aduat TEE befmra inaartia\ufb01 Qf dla\ufb01s\u00e9 i$ ta<\/p>\n<p>aaatslmn mama; at t}.m__ Aw:&#8221;&#8221;&#8221;a.;.i.;::; VEhg.mf\u00a7:s:~*a,&#8221;&#8216; the<\/p>\n<p>aaaeaae3&#8243;\ufb01\ufb01\ufb01e$ a E$m$\ufb01\u00a7d\u00a3 i\ufb01\ufb01vreaamnable cause<br \/>\nhm\ufb01 mm: d\ufb02dust$d\ufb02\u00a7&amp;\ufb01\u00a5$hd&#8217;hena$; nc intexeat<br \/>\nmade: @am\ufb01;Qn\u00bb2\ufb011{l\ufb01% %a$ laviable when sunk a<\/p>\n<p>ylwa waa,nwt&#8221;\u00a3aia5d?7&#8243;v<\/p>\n<p>&#8216;.\u00b0\ufb01, f\ufb01%\ufb01n\ufb01ibunai \ufb01eld &#8220;&#8221;&#8221; that the zeapan\ufb01enta<\/p>\n<p>aha .%@t\ufb02*\u00a7n\ufb01i\u00a7\u00a7ad. ta pay interast an the<\/p>\n<p>&#8216; &#8220;mm\ufb02e\ufb01m\u00a7t3&amp;~\u00a7\ufb02S ammmnt ainc\ufb01 the said liability<\/p>\n<p>&#8221; \u00a7fi@*;m t\ufb01a nature of pwnalty. In this regard,<\/p>\n<p>\u00ab&#8221;t\ufb01\ufb01*tribumal relied ugmn the deciaimn mf thia<\/p>\n<p>&#8220;%&#8221;&#8216;\u00bb:{;:\u00ab7:;\u00a7:: in Mittai Stael Ltd. Vs. cm, 249 Im<\/p>\n<p> ~ -..&#8221;:&#8217;\u20ac;W.\n<\/p>\n<p>GP<\/p>\n<p>liahi\ufb01ity, T\ufb01e tribunai hag rightky dixaat\u00a7&amp; <\/p>\n<p>that the intaxeat yaid ab$va Rs.5Q,$\ufb02Gf-fiaQ:\u00a7 \ufb02[&#8216;<\/p>\n<p>ha mplit &amp;m$ \u00a3\u00a7ra@d away thg peria\ufb01,fr\ufb02m \ufb01ha<\/p>\n<p>it-1~<\/p>\n<p>date intareat ia \ufb01i\ufb01\ufb01\ufb01t\ufb01\ufb01 ta \ufb01g \ufb01\u00a7$$\u00a5ti\u00a7\ufb01<br \/>\ngaymemt. If tha \u00a3pEaa\u00a7x Qva&amp;1Ei5 gi\ufb01g\ufb01wzi\ufb01<br \/>\nmajarity g\ufb01 gages, tha \u00a3a\u00a7p&amp;@da\ufb01t \ufb02\ufb01&amp;y 3nat<br \/>\nimam: liability ta pa%*any&#8217;%\u00a7\u00a7;_:in th% \u00e9%ant;<br \/>\nEha twspmndgnt \u00a7Qmita \ufb01\u00a7S $\u00a7\u00a7ungj\ufb02\ufb01 \ufb02ir@ctad<br \/>\n*1?&#8221;  &#8220;\u00a7.&#8217;zu15-.b&#8221;a.*.f2?g1~&#8217;s&#8221;7&#8217;*&#8217;Q3.&#8221;r1i&#8217;\\ :1??~\u00a7\u00a7=\u00a2  &#8211;V&#8217;i&#8217;:a-:&#8230;..Vw}\u00a7i.\u00ab;:ecta=:1 1:9<br \/>\nhwl\ufb01 \ufb02ue m@\u00a7\u00a7\u00a7 %\u00a5\u00a7ui\u00a7\u00a7f%yDi\u00a7$\ufb01img nmtica to<br \/>\nth\ufb02 p$\u00a3m@\ufb01\u00e9 #$\u00a7 $%#&amp;Ei%\u00a7ai%\u00a7\u00a7 mnmpensatimn ta<br \/>\nfia\ufb01 amt f\ufb01\u00aeir&#8217;\ufb01%QK\u00a7i%\ufb01iiity an tha intareat<\/p>\n<p>IEC\ufb01iW$\ufb01m If it i\ufb01 fm\ufb01md that there 15 a tax<\/p>\n<p>\u20ac;ia@ili%yFanxtha y\u00e9\ufb01aan caneaxned, tha revenue<\/p>\n<p>aBm\ufb01i\ufb01 &#8220;\ufb01\u00a21l\u00e9Q\ufb01} tha tax frwm the pazaan<\/p>\n<p>2&#8242; \ufb02$h\ufb01\u00e9\ufb02\ufb01a\ufb01:~\ufb01&amp;&amp; refund tha ammumt t0 the<\/p>\n<p>&#8216;*ff:\u00e9apmm&amp;\u00e9ntL Em 313$, i\ufb01 thara is ma tax<\/p>\n<p>&#8216;iiabiEi\u00a3y&#8217; an aha pexamn mancernedg the T35<\/p>\n<p>E G\ufb02;l\u00a7\ufb02tQd shaul\ufb01 be xafun\ufb01ed ta the<\/p>\n<p>A&#8221;&amp;eapwmdamt\u00a5 mt swurae with imtaxaat in eitha:<\/p>\n<p>Cf\ufb02\ufb01\ufb01\ufb01<\/p>\n<p>629\/<\/p>\n<p>.&#8217;i;\u00a7 [_T A&#8217;<\/p>\n<p>with &#8216;th\ufb01 ahwm wbaerwatimna, the <\/p>\n<p>33. 3 as}. lawsad .\n<\/p>\n<p>\ufb01gs&#8221;\n<\/p>\n<p>Iudd9F &#8221;\n<\/p>\n<p>  Sdjm<br \/>\n  3uaqe<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Karnataka High Court The Commissioner Of Income Tax vs United India Insurance Co Ltd on 21 October, 2008 Author: K.Sreedhar Rao C.R.Kumaraswamy IN T\ufb02\ufb01 HEGH 6033? my x\ufb01gmmmaxn, BRNERLQEE namaa THIS THE 21&#8243; may my G\u00a3TOBER; 2608 PRESENT mam Hmw*BLE MR. suawzcn K.aEEEsaAR-$\u00a70 f &#8216;. Ann A_MHM ?%m amH*BLE \ufb01\ufb01- 3\u00a5$TI5E \u00a2;g\u00a7$\ufb013A\u00a7A$w$mx&#8221;3 &#8216;&#8221; ITA N9 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,20],"tags":[],"class_list":["post-222244","post","type-post","status-publish","format-standard","hentry","category-high-court","category-karnataka-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>The Commissioner Of Income Tax vs United India Insurance Co Ltd on 21 October, 2008 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-united-india-insurance-co-ltd-on-21-october-2008\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The Commissioner Of Income Tax vs United India Insurance Co Ltd on 21 October, 2008 - Free Judgements of Supreme Court &amp; 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