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CIT (2021) 436 ITR 582/ 204 DTR 337/ 321 CTR 753/ 282 Taxman 281 (SC)

CIT (2021) 436 ITR 582/ 204 DTR 337/ 321 CTR 753/ 282 Taxman 281 (SC)

Yards. Aqua Tech Ltd

Editorial: Decision of Delhi High Judge when you look at the CIT v. Yards. Yards. Aqua Technology Ltd (2015) 376 ITR 498 (Delhi)(HC) and you will CIT v. M. M. Aqua Technology Ltd (2016) 386 ITR 441 (Delhi) (HC), stopped.

S. 44: Insurance business – Assessee, an authorized officer / agent (TPA) from insurance agencies and you can insurance company differ organizations not as much as IRDA guidelines – Assessee are good TPA don’t slide in this purview out of business out-of insurance provider

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