IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E”, MUMBAI BEFORESHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER I.T.A No.2842/Mum/2025 (Assessment Year: 2017-18)

HDFC ERGO General vs DCIT, Central Circle-6(2), Mumbai Insurance Company Limited. R. No.450, 4^th Floor, 6^th Floor, Leela Business Park KautilyaBhavan, BKC, Bandra(E), Andheri Kurla Road, Andheri Mumbai-400051 J.B. Nagar S.O. Mumbai-

400059 PAN : AABCL5045N APPELLANT RESPONDENT I.T.A No.3282/Mum/2025 (Assessment Year: 2017-18)

DCIT, Central Circle 6(2), vs HDFC ERGO General Insurance Mumbai Company Limited R. No.450, 4^th Floor, 6^th Floor, Leela Business Park KautilyaBhavan, BKC, Andheri Kurla Road, Andheri J.B.

Bandra(E), Mumbai-400051 Nagar S.O. Mumbai-400059 PAN : AABCL5045N APPELLANT RESPONDENT Assessee by : ShriAbdulla Pettiwala Revenue by : Shri RiteshMisra(CIT DR)a/w Shri [

Hemanshu Joshi, (SR DR)

Date of hearing : 12/01/2026 Date of pronouncement : 20/01/2026 O R D E R Per Bench:

The instant appeal and cross appeal filed by the assessee and the revenue against the order of the Ld. Commissioner of Income-tax (Appeals)-54, Mumbai [for brevity, ‘Ld.CIT(A)’] order passed under section 250