{"id":55240,"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-2008-2"},"modified":"2015-07-01T08:54:36","modified_gmt":"2015-07-01T03:24:36","slug":"the-commissioner-of-income-tax-vs-the-united-insurance-co-ltd-on-21-october-2008-2","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-the-united-insurance-co-ltd-on-21-october-2008-2","title":{"rendered":"The Commissioner Of Income Tax vs The United Insurance Co Ltd on 21 October, 2008"},"content":{"rendered":"
Karnataka High Court<\/div>\n
The Commissioner Of Income Tax vs The United Insurance Co Ltd on 21 October, 2008<\/div>\n
Author: K.Sreedhar Rao C.R.Kumaraswamy<\/div>\n
V_'\"'_3&NG\ufb01;QREz\n\n1\n\nH'? THE HIGH E2\ufb01?'\u00a7F..'I' QB' E\u00a7.%KE*i'.F:!K'\ufb01F.\ufb01; E\u00abP:NE.?'1I.\ufb01B.\ufb01\ni\"}.3'4\u00a7.MEE3 TE-{ES TEE Elm': DRY SE' QIQTOEER, 3993\n\n\u00a5'E.E 3EH\"\u00a3'\n\nwag mmm*BE MR. JUSTICE H.sREEnHAR \u00e9\u00a7m;; 'R\n\nmm\n\n\u20ac33 HQm*BLE MR\" J\ufb01ST1CE a.i;3\ufb01m\u00a73As$3a$'~\"\"\n\nI?& We 319 mg z\ufb01o\u00e9\nBsrmamw '- M\n\n1 was \ufb02\ufb02\ufb01\ufb02l\ufb01\ufb01i\ufb01\ufb02\ufb01\ufb02 \ufb01t :$c@m\ufb01V$a$>_\nm R BUILDING T *-*s .'-=V'\n\n   \n\n{K3\n\nWEE zmw\ufb01\ufb01\ufb02 E@Q\u00a7k1FFX\u00a7ER {TBS}\nW&R\ufb02 16w3- V _' '.\u00a5\n\n5 aQEU:L\u00a7\u00a3w3\"'\n@\ufb01\ufb02E\ufb015,RQ\ufb02\ufb01\"\u00abNM. .....\n\n. APEELISQWS\n\n'1p*'gEy73;i : M V saa\ufb01amaaa ~a5v.;\n\n\"* THE \u00a7%\u00a7TED xmsuaamcs $9., LTE.,\n\nEivi\ufb02f\ufb02w\ufb01i QFFEGE~l\n\n\"\u00ab F;B;\u00a7m.27&3\n\u00bb_ _&m\u00a31 mmasxmw Raga\n*\u00bb_ EANQQLQRE 356 max\n\n... EEESFQIWENT\n'mm ETA :3 filed u:'$.26iI\"\u00a7-A mf I.'E'.A.1'?25fEzN{\u00a7s'2%3G5, for the\n\n<:\u00e9\/\/\/\/W\n\n\n\n\ufb01mam\ufb01mmant Egan 2088-2661, ytayi that this\nHan'bia \ufb01auxt may hm plgaaad ta:\n\nii \ufb01wrmaiata thg aubatantial questi\ufb02na mf law\n\ufb01tata\ufb02 tharain, ii} allww the appeai and Eat\n\nasida the cxdar gagged by the ITAT EangalQrgW_\nin IE&.mm.l?25fBNQ\/E\ufb01\ufb01\ufb01, dated &.$.2GGTcQgfih\ufb01g~.\nthe urdexa af the Eypallate 59mmisaiQn\u00a7r"a\ufb01df# "\n\nEnmmma Tax Officax, \ufb01TD3};Wardf16\u00a333M\nBaagalara. *"~W% 'V4\n\nThia apgeal caming on f0:~h\u00e9\u00e9r\u00a7n\u00a7"th13'g \n\ufb01ay, K snsnxaa nan; VJ.,' daliverad%.th3\\,'\n\nfmilmwimg:\n\nThe zwapomdan\ufb01 a_\u00a7\u00a7\ufb01\u00a7\ufb01xgn\u00a7\u00a7_ C\u00e9\ufb01g\ufb01nyy,\n\nwuxauamt ta \u00a3h$ \u00a7ka\u00a3d ma\ufb01ejunda\u00a3 the M.V. act\n\nhas ymid Qdmp\u00a7ms$\u00a7iQ\ufb01a\u00a3& the victim a\ufb01 \ufb01otar\n\nvahiw1\u00a3"Ecmi\ufb01@n\u00a7Q The awaz\ufb01 amwunt comaistad\n\n _af't%\u00e9 a\u00ae\u00a7%m$atimn an\ufb01 intarast liability.\n\n '1"'1':'\u00e9{'j_:3:..*.%:z\u00a7<;:v"s;*3'..aj.z:a2':.$ car sac. 19\u00a3\u00a7zfF1.;:{3}\u20acix}\n\n"._4m\u00a7m\ufb01a\ufb015Ht3 that Wh\ufb01\ufb02 tha remgondant pays\n\n"\u00ab;$\ufb01\ufb01@\ufb01\u00e95\ufb01 liahility m\ufb01ra th\ufb01\ufb02 %s.5U,QGQf*\u00a5 it\n\n *, $h\u00aeald a\ufb01d\ufb02\ufb01t T85 hm am extent mi 10.3% Qf\n\n"a \u00bb7tm@ intaraat u\u00a2myanent* In dafault, the\n\nxamymmdent bacmmaa liable ta gay the said\nammmmh tn the rsvenue ufa 2&1 mf the I.T. Act\n\nwith in\ufb01axeat am\ufb01 yaaalty.\n\nQ?\n\n\n\n \n\n1&1\n\n$3., The xewpran\ufb01mmi: failad ta deduct \n\nraimiiz the TBS a.mm.:.:m'; tm the zavanue. \n\niasum\ufb01 m:v1.:.i.em ta than mE=:=pm:::\u00bb:3;ez1t, a\ufb01ts,t_V'_7sngq'Li_i;ff'\n\nfmn.-uni that tha reapmnxient  \n\nmsan\ufb01atsa aa\ufb01 Sea. lauiiajz . _.Hana9*,, :.1i1:et,'\u00a7':.+a\u00a7;i" "t:h\u00a3: "\n\nmmawpazzy ta\u00bb. tiapcaait th9"V"y:\ufb01'\u00a3\u00a7S  \nin'te:z::aat an tbs T165  V' A V\n\n4. The :::'.z.*;:,  the\ncmziar azsf they 'li';h&:; \u00ab\u00a7'5i\u00a7?'-\u00e9i'ExQ$at",.\u00a5_..T.fT':\u00a3::ibunal in\n\nay}geaE at \u00e9tia\u00e9v $i\u00a7;.s.t4&_*ii'a\u00a7\u00e9' 'iihe renatpcmdant\n\npartiy  3._\u00ab:t\u00bb\u00a7-\u00bb."%\u00e9'v;."\u20ac_--    The dixeution ta\n\ngag; intm:'u*.=.aV_35'?1':._ "tizfi\u00e9 is 391': aaide, the\n\nreg': ;s;2s*.{:"_ i'.:E..*V122.AA '\u00ab':'3"t:it:'\u00e9:1': 15 canfirmed. The\n\n"'_z~\u00e9-'~a\u00a7:\u00a7i?y'\u00a3e;\u00a3\u00a5\u00a7:  gaxmglttmzi undaz: the mcdm: ta\n\naTp:%,::;:::-_  mm: tha intezeat liability\n\n far ev~=e:;.a:21V_v\u00ab;:.;::' F'tha aaaaasmarzt year. T3119 revenue\n\n"* :}' A"--\u00a2:\u00a3g*a\u00a7Ar;i.mv*.\u00e9d$1' by the mrdex am tha Tribunal in\n\n\u00b0ri}&3;*_g':Lr:.\u00e9;: \u00e9tlze interest haa filed the appeal. The\n\n:rr; its\n\nintear\u00e9e\ufb01t .. (1%?\n\n\n\nmmurt in Mittai Stag} Ltd. Vs. CIT, 2&9 ITR\n\n?Q?.\n\n?. Tn the Mittml Steel ma\ufb01a, tha pra?i$\u00a7 E@5; x\n\nSam. 2%} was ands: cQm3idezati9n. ,T$\u00a7 a%id\n\npmavi\ufb01m am@mwar5 lqvy mi y9\ufb01\u00a7ltf'\u00a7\ufb01_E\ufb01\u00a7 T3$ _1\n\ndadumtian ia amt af\ufb01eated \u00a3Qr= any .\ufb01aiiQ 3\n\nx\ufb01aawmu Hwwvar, aac. E\ufb01lfl\u00e9} 13 an \ufb01iatgnct\nynmvi\ufb01ian ta lav? \"aintar\ufb01st , far deiayed\nrwmittanma. it im in \ufb01hei\ufb01r\ufb01m\ufb01i\u00e9\u00e9jwf revenua\nthat far haiata\ufb01' \u00a7aymaht\"_\ufb01f= tax \ufb02ax any\nxaaammabi\ufb01: dada&; th\u00a7*\u00a2a5a&aaee ia liahla t\ufb01\n\ngay imt\u00e9raSt '\u00bb\ufb01t@*\ufb01h\u00e9\"\" rate af' 12% p.a.\n\nSimilagiyg f\u00a2f\"\u00a3@fu\ufb01dag xevemne pays intareat\n\n* t&\".t\ufb01a V\ufb01\ufb01\u00e9esaae. Tharetara, the levy at\n\ni\ufb02texmatf mfg %3\u00a7l\u00a31&3 mammmt at any rate be\n\n\"  cana\u20acru%\ufb02\" $\u00a3A a. ganalty. In that visw, the\n\n\" Q\"a\ufb01ntr% fihdig mf the txi\ufb01unal is set aaida.\n\n\"?h\u00a3\"Qm%ati\u00aen5 mi law ara amawaxad in favmur 0f\n\n'\"tme revenue.\n\n$. It ia ygrtinent ta meta that most mf\ntha W\ufb01mtima in the Matar Vahicla aacident whm\n\ngat cmmpenaatiwn belmmg Em pmwret atrata af\n\n\n\ntha amaiaty. ?hay* may' mat incur any tax\n\nliahi\ufb01ztym ?h\ufb01 tribunai h\ufb02\ufb01 rightiy r\ufb02iractg\ufb01\n\nthat the intareat paid abcmsa 3E\u00a35.\ufb01D,,Q{}Q,i- \n\nbe apiit and apxea\ufb02 wvex tha periad f:%\ufb01 th\u00a7f*\n\n5.7.1<\/pre>\n
. . ” I<\/p>\n
r\ufb01ata :;.n’%,::.-:a;r\u00bba:a’I:: is sziirectm\ufb01 zm 1:;gpa.:’.\u00a2\u00ab:;”‘1:v.~.:;:{Lj’f.;.,”‘<\/p>\n
tag<\/p>\n
paymamt. If aha aprea\ufb02 Qvaxiwi\ufb01  giv\u00e9m “im’%T<\/p>\n
majmzi%y’ mf caaea; the  xgagund\u00e9nt *$a\u00a7vw\u00a7gt
\nin\ufb02ux liability ta yay any TES., In the e\ufb01ant,
\ntha rmaywndemt t$m1taT\u00a7EE am\u00a2\ufb01nt as dixemted<\/p>\n
My Kh\ufb01 Txibunalg thawx\u00a3v$mu\u00a7’ia’\ufb01;faetw\ufb01 to<\/p>\n
hmi\ufb01 was $m\ufb01t@ \u00a7\ufb01qu$@E_hy isauing nmtice to
\ntha \u00a7ar$&m5.w\ufb02m’h&V\u00e9.\u00a3w\u00a2givaa eampansatiun ta<\/p>\n
find mat Eheir \ufb01x l\ufb01\ufb01bility an the intaraat<\/p>\n
_raa%iW@d;~Ef i%_iB foun\ufb01 that there is a tax<\/p>\n
K liahi\u00a7ity:0n_t&\ufb01v\u00a7\u00e9ks%n csncerned, the ravenua<\/p>\n
‘aha\ufb01hg ,dmmL\u00a7:t tha tax tram tha peraam
\n,;=’:::\u00bb_;w’e-5.5: 1:”n3;\u00e9;– ”   .1:’afund t1:s.sr.-2 emwmxt t 0 the
\n$ea3mmdaatQx’$@ alam\ufb01 if thexe is na tax<\/p>\n
_liabii1t\u00a7”-Eh tug ;p@r$@m. &\ufb01ncaxned, the TES<\/p>\n
 y,@mll%m\ufb01\u00a2\ufb013 a\ufb01wuld ha xefundad ts the
\nV’;Qapm$\ufb02ant, mf mmmrsa with intareat in Either<\/p>\n
with tha abmrva czxbaarvaticana, the appeal<\/p>\n
3. a a3; lawev\ufb01 ..\n<\/p>\n
Sax.\n<\/p>\n
— ……….  …. W” WW 7 .\n<\/p>\n
@3225 ‘V<\/p>\n","protected":false},"excerpt":{"rendered":"
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 V_'”‘_3&NG\ufb01;QREz 1 H’? THE HIGH E2\ufb01?’\u00a7F..’I’ QB’ E\u00a7.%KE*i’.F:!K’\ufb01F.\ufb01; E\u00abP:NE.?’1I.\ufb01B.\ufb01 i”}.3’4\u00a7.MEE3 TE-{ES TEE Elm’: DRY SE’ QIQTOEER, 3993 \u00a5’E.E 3EH”\u00a3’ wag mmm*BE MR. JUSTICE H.sREEnHAR \u00e9\u00a7m;; ‘R mm \u20ac33 HQm*BLE MR” J\ufb01ST1CE a.i;3\ufb01m\u00a73As$3a$’~”” I?& […]<\/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-55240","post","type-post","status-publish","format-standard","hentry","category-high-court","category-karnataka-high-court"],"yoast_head":"\nThe Commissioner Of Income Tax vs The United Insurance Co Ltd on 21 October, 2008 - Free Judgements of Supreme Court & 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-2008-2\" \/>\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 - 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