{"id":31962,"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-the-united-insurance-co-ltd-on-21-october-2008"},"modified":"2015-08-19T02:13:51","modified_gmt":"2015-08-18T20:43:51","slug":"the-commissioner-of-income-tax-vs-the-united-insurance-co-ltd-on-21-october-2008","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-the-united-insurance-co-ltd-on-21-october-2008","title":{"rendered":"The Commissioner Of Income Tax vs The United 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 The United Insurance Co Ltd on 21 October, 2008<\/div>\n<div class=\"doc_author\">Author: K.Sreedhar Rao C.R.Kumaraswamy<\/div>\n<pre>rub!-v |...UUKi Ur KAKNAIAIUI HIGH ALQUR? OF KARNATAKA HEGH COURT OF KARNATAKA HIGH COURT OF KARNATAKA HIGH COURT OF KARNATAKA HIKE?'\n\n \n\n1% $33 EEQE GGSRT GE K\ufb01\ufb01\ufb01\ufb01f\ufb01\ufb01\ufb01g B\u00e9\ufb01\ufb01\ufb01\ufb01\ufb01\ufb01\ufb01\n\n      \n\nE\ufb01a 2:\" gay SF ggwmaaa \u00a7%_\"\n\n  \n\n?E,ES:E;\"2\u20acT\n\n\ufb01\ufb01\ufb01 H&amp;\ufb01'BEE MR: $$5?E\u00a7E K;$R\u00a7E\u00a7\ufb01AE Ra\u00a7\" '1\n\n3&amp;3\n\u20ac55 E$\ufb01'$LE \ufb01\ufb01, Jm3T:\u00e93\"$.R,\u00a73gAag3\u00a7AM3\n\nI?\u00a3.\u00a7$}32? aE\"2a\u00a7a%\n\n \n\n3E\u00a7\u00a7EE\u00a7 ,_ gm,'\n\n2 $33 $Q\ufb01\ufb01ES3EQ\u00a7EE'%E\u00bbT.' W\ntw\ufb01\ufb01a\ufb01_rA\u00a3;ac;?;3$:;m:\u00a7\u00a7,\n\u00a33%m3\u00a7\ufb02\u00a7m,a\ufb02mmga\n\n2 TEE E\u00a7$\ufb02\u00a3E TEX \ufb01F?\u00a3$E\u00a7--\u00e9?\u00a7S;,\n'%\u00a7a\u00a7--1a;3g;a,&amp;;a\u00a5\u00a7&amp;\u00a7:\u00a7g;\ngjagms E$\u00e9$;'a\u00a72@\ufb01;a\u00a7g;\n\n5.. \ufb01??ELLA\ufb01TS\n\n\"\u00a7\u00a7*.3\u00a7: M;\u00a5}5g23\u00a7&amp;$\u00a7ALa\u00a7 \ufb01E\u00a5,\u00a7\n\n'vcgz\ufb01ag I\ufb01\ufb01\ufb01\ufb01\ufb01\ufb01\ufb01\ufb01 $$.LT\u00a7.;\n\u20ac$\u00a7E;,\ufb01F?E$E m 3?\n-\"\ufb01aas\u00e9zc Eazzgzgag\n% \" _ Ei\ufb01\ufb01\ufb01\ufb01\ufb01i\ufb01\ufb01\ufb01g\naaea\ufb01 ~ \ufb01\ufb01\ufb02 523*\n\n   \n\n, \u00a7.: RE$?Q\u00a7\u00a7E\ufb01T\n, ,\"Z\u00a7i$ Ig?,&amp;. ES fiigd $33; E\ufb01\ufb01\ufb01 sf the\n  $323; ii'-3453 ariz\ufb01izxg $3.: caf wider\n\ufb01\ufb01t\ufb01\ufb01. $\u00a7,\u00a7\u00a7.2\u00a7\ufb01? pas\ufb01ad. ii Ef\ufb01. Rm\"\n\n5 far ihe a\ufb01\ufb01asamant year\n\n\n\n \n\n awag\ufb01 am\u00e9wzt\ufb01t mmi\u00e9w\u00e9 \u00a33?\" gm \n\n2%{.'%E=-;Ef'.Z'%?fZf\u00bb=\u00a7 prajging that %.:3*.*;:\u00a7.:-'.5 Ean\"ble: Ccmrt\ner  gzileasaa\u00e9 \u20ac33: ' \"\n\n33 f:['t:sr:%;2;3.&amp;\u00a7~a~ the su\ufb01gtaatiai que;.3;\u20ac.';::\u00a7:g~--.:_:;vf__ *_\niaw :;:'%:r:-:;,\u20ac:\u00a7&lt;:1 zzae:-mg:-3 and aiimw&quot; tha 3\\p;;Li?\n\n33$\u00bb\n\n53:13 agagreal $::\u00a7fs:.i\u00a7::; a:&gt;ri:'~..f%::2f b\u00e9aring\n232:3 <i>~\u00a7\ufb01\u00a7{3\u00a77m) mmxazm\n\n t2':a%,   \u00e9fwspazz\ufb01ant pws irx\u00e9ta-'w; iiab\ufb01ity rtzmw\n\n'\u00a3:'?:% Eaanact\ufb01af\n\n \n\n  if 23% \ufb01xztmmi  Ea \ufb01afmzlt, ism\n\n \n\n'V V    Eiahie ':5 pg the said amum'. in\n 'aha raarm\u00e9m mfg am ggg 11115 3: am: wiih int\u00e9rwt ma\n\nperia\ufb01gn\n\n%\/\n\n\n\nnzun I..uum ur I\\.\u00a2-KKNAIAIKR HIUH At,-.E)_UR\u00a5 or KARNATAKA HIGH COURT OF KARNKFAKA i'\u00a7|GH COURT OF KARNATAKA HIGH COURT OF KARNATAKA H36!\"\n\n  I'%\u00a7f.'s:E:1=:i6\u00a5\u00a7\u00a7- iail\ufb01 2% \u00e9s\ufb01zssct an\u00e9, ___tha\n\n3% 331533: 2% the rewnua. The \ufb01\ufb01. imue\u00e9i \n:11: rwp\ufb01\ufb01\ufb01aa\u00e9\ufb01 352% %\";3\"\u00a7.\u20ac\u00a7\u00a7.\u00a7\u00a7fj\u00a3 fmmai \ufb01at  M\nhag ';i,u.:1&amp;*-'::a\ufb01., -2525 mz\ufb01aw 3%\" gm' E.' \u00a7'*95r\u00a7E*.},_ \n\nilrm \u00a2~$\u00a7;a;3&amp;;z3;;% % :1e\u00a7\u00a7\ufb01-sit E23: \n\nan  T33 ammum;\n\n\"\u00a375 321% s::..w.1;'r;  ar\ufb02ezt\" 9f the\ngait}:    Eamiaxzcm 0:'\nthe  The si\ufb01tian\nin gay :'.t1:$eg%\u00a7\u00e9\u00a75\u00a3.: 'm;?-13:':  ga\u00e9qia; $325: 5%: 612% the\nsrder  \u00e9a. m\u00a7.*m?tted urzdzar\n\ntha   ;=%mx:i \"a;s..j3:\u00a7='\u00a7=.aa\u00a7; am: $33 Emmrazsi. \n\n \n\n $33\" \ufb01t-iz2&lt;%;_%;f\u00a7&#039;Em \u00a7f3E?\u00a73si\u20ac\u00a7i?Z\u20ac%1&#039;1&#039;\u00a7 gsazagz \ufb01w \u00a7*%nug  :  \n\n  #31:: &#039;&quot;\u00a7&#039;z*i&#039;mz%.rm\u00a7 \u00e9\ufb01 {3J3\ufb01}\u20ac&#039;\u00a7\u00a7% &#039;t\u00e9w imt\ufb01wt has\n\n \n\n  &quot;\u00a7&#039;}3;a mw\u00e9\ufb01ezat  233%;  \n\n _   S\u00a7;.E%iI&#039;l.S\u00a7= th\ufb01 ag\u00e9ay &#039;:3  ?;&#039;i&quot;\u00a7\u00a7\u00a7f2I&#039;i?Z a\ufb01rimma &quot;:3 im\n\n&quot; \u00ab %f1 i&amp;\n\n ?\u00a7$ fa;  a&quot;\u00a7:&#039;s::3% a\u00a7::\u00a7\u20ac&amp;%.\u00a7 &#039;ilh\ufb01 \u00a7:::E_E::\u00a7&#039;%;i::g aiz\ufb01\u00e9i\ufb01g\u00e9iml\n\n ggzm\u00e9risszzm azf Eamw am g\ufb01yznuiaft\ufb01 \u00a35? mna\ufb01ara\u00e9taa:\n\n\u00a7\n\n  \ufb02i$f 731$ &#039;?ri*::\u00a7.\u00a7,31a\u00a7;w$z@ m\ufb01fgeaai. in hcjs\ufb01itg Elm}:\n\n22:3 \u00a7i&quot;&quot;;\u00e9\u00a7\ufb01\u00a3&#039;s%s&quot;$. mm Em gm\u00e9ti E33&#039; t\ufb01a \u00e9fi\ufb01ai\ufb01\ufb01fz\ufb01 fat man\n\n%\/\n\n\n\n \n\n$\n\u00a7\nE&#039;\nZ\n3\n2.\nO\n9&#039;&quot;\nx\n1&#039;3\n0\nU\n3.&quot;.\n5.9.\nI\nS\n&#039;E\n2\n5\nIL\n0\n\u00a32\n23\n0\nU\nI\n9\nI\n5\n5\nEt\nZ\n5\nL\n3\nE\n3\n3\nJ\nE\n2\nC\ni\n5\nE\nI\nE\n5\n5\n\u00a7\n3 .,\n.1\u00bb \n?\n\n\u20aci&amp;i?;.EQi\u00a3iGEE&#039;i $5 &#039;\u00a7.?.&quot;}\u00ab${_%@:&#039;.-{Q 3$ %\u00a7&amp;\u00a73\u00a7i\ufb02\u00a7;\u00a7 afs\ufb01r Egm\u00e9zg\n\ufb01iza\u00e9. ?}\u00a7;:%: a\ufb01swamzs: wag iiah\u00e9a iris &lt;\u00a723s\ufb01:::\u00a7:% E38 _\n\n &#039; argmwnezz\u00e9i     \n\n fami\ufb01 and rwimmpaiia tim E\ufb01ierwi? \n\n\ufb01\u00e9 $&#039;::*3.e%f\u00a7&#039;$? the Ek\u00e9i\ufb01mmi wag  \n\u00e9mars wag arm awgiffga \u00a7z*s.::v:f:\u00e9\u00a7\u00a7-:::_:;&quot;: 5% A:i%is\u00a7;;;.m; :&#039;\u00a7&#039;\u00a7:;&#039;\u00a2\u00a2i's3%'.\u00a7.$'E%Ei\u00a7&amp;\u00a3\" \u00a7.' '::s:\u00a7:};::=,3\u00a7fz\u00a7:$ \n\nataus\ufb01 km?\" 21:3: \u00e9\ufb01\ufb02\u00e9z\ufb01iiz\u00e9l\ufb01\u00e9j ' '\ufb01g?'  :}:gi@::1.\u20ac517~.\u00a7'\u00a7\u00a7, im mtaraat\n\n-.  V  vTz::=r\u00a2\u00a7::%;-\ufb02;.\u00a7\u00a7:$:'.9;ti@~\ufb01W\n\nmam? $=;\"3%';'?t\u00a7%i%\u00a7Z?:  gush a pm\n\nwag 2mt.mnEa\u00e9\u00a7.?  .   4_  \" \n\n5' 'T\u00a7'h\u00a3:\" are mt\n\n:,m\u20ac':Et3ms:i  L;::;sa\u00a7r.:::;g:::;\u00ab\u00a7:%.;s;:; ,:\u00a7rz.\u00a7\u00a7:1{tt&amp;\ufb01 ms ammt\n\n '\u00a7t?.:@3a.:3:i 3.3:: \ufb01\ufb02\ufb01zf\ufb01 cf pem\u00e9iy, in $1113\n\n is*s\"\"\u00a7h;:uw5\u00a7I'  ugmz am cimisia\ufb01 sf $37113\n\n   Em, Va, mg; 2% mg *?a?.,\n\n V     Ewe} mm, 'Size wmagrim in Sam. 3%}, was\n\n \n\n  \u00a7:s;*$%\u00a7\"?\u00a7:;2 \ufb01mgmwafs E.-Evy af\n\n  if  T\ufb01\ufb01 \u00e9axizazsiian \u00e9\ufb01 21:3\": a\ufb01wt\ufb01\ufb01 far any v\ufb01\ufb01\n'V '   \u00e9\u00e9iawawrg  :\ufb01.\u00ab\u00a54:.5%\u00a7{\u00a72%3 ig 3 \ufb01faiizzst \u00a7=r:::visi@\u00a7 to\n\n \u00a7\ufb01\"s\u00e9:'\u00a7' \u00e9-gr\ufb01term\u00e9. far 5;.\u20ac*%;}\"\u20ac\u00a7\u00a7l  It is in the yra\ufb01\u00e9ce\n\n2:25 rs;wm;:: 'aha: fag Ewiam\ufb01 gafgmaasz\ufb01. at' $33: {at any\n\n%.Z%\n\n\n\n \n\n z\n3:'\nIt\n0\nP'-\nQ:\n:3\n0\nU\nz\n9\nI\n3\n'E\nz\nE\nL\n:&gt;\nE\n3\nJ\nJ\nE\n2\nE\nE\n\n \n\n ?..\u00a7&amp;e: ragsanua ai\ufb01au\ufb01 \u00a3\"3\ufb01}}.&amp;~t:'3\u00a7\u00a3. aha mx frsagm, \"aha\n\n  arg\u00e9 mfzg\ufb01. the &amp;mm*:zI1.'If;  \n\nrmgwza\ufb01\ufb01zztg Sam aim, if titmm \u00a7\u00a7 rag: \u20ac33  \n\nmama: mz1am*:1a\u00e93 \ufb01w EES  V\n\n22% $5: a\u00bb\"v!5:;\u00a7a;\u00a73?=\u00e9'?\u00a7.\"\u00a7\u00a7l?;\ufb01I1?;; Qf warm sm'.:%3'i33;%\u00a7;r$s?: iii' ;*:?1\u00a3\u00a7m3:*  \" \n\n'E-QQEMEEE3; $3223 amw    ?$\n\n \n\n%\u00a7Ag7\" 3u&amp;G9\n\n           sd\/---\n=    Judge\n *\n<\/pre>\n","protected":false},"excerpt":{"rendered":"<p>Karnataka High Court The Commissioner Of Income Tax vs The United Insurance Co Ltd on 21 October, 2008 Author: K.Sreedhar Rao C.R.Kumaraswamy rub!-v |&#8230;UUKi Ur KAKNAIAIUI HIGH ALQUR? OF KARNATAKA HEGH COURT OF KARNATAKA HIGH COURT OF KARNATAKA HIGH COURT OF KARNATAKA HIKE?&#8217; 1% $33 EEQE GGSRT GE K\ufb01\ufb01\ufb01\ufb01f\ufb01\ufb01\ufb01g B\u00e9\ufb01\ufb01\ufb01\ufb01\ufb01\ufb01\ufb01 E\ufb01a 2:&#8221; gay SF ggwmaaa [&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-31962","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 The United 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-the-united-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 The United Insurance Co Ltd on 21 October, 2008 - Free Judgements of Supreme Court &amp; 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