आयकर अपीलीय अिधकरण, ’डी’ (cid:586)ायपीठ, चे(cid:580)ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI (cid:373)ी एस.एस. िव(cid:695)ने(cid:361) रिव, (cid:586)ाियक सद(cid:735) एवं (cid:373)ी जगदीश, लेखा सद(cid:735) के सम(cid:407) ।

Before Shri S.S. Viswanethra Ravi, Judicial Member &

Shri Jagadish, Accountant Member आयकर अपील सं./I.T.A. Nos.1759/Chny/2019, 182 & 183/Chny/2021, 430/Chny/2022 and 683/Chny/2023 िनधा(cid:330)रण वष(cid:330)/Assessment Years: 2014-15, 2015-16, 2016-17 & 2017-18 United India Insurance Co. Ltd., Vs. The Principal Commissioner of O/o The Chief Manager, CFAC Income Tax – 3, Department, Head Office, United India Chennai 600 034.

Nalanda, Door No. 19, Ground Floor, 4^th Lane, Utamar Gandhi Salai, Chennai 600 034.

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(अपीलाथ(cid:334)/Appellant) ((cid:366)(cid:529)थ(cid:334)/Respondent)

अपीलाथ(cid:334) की ओर से / Appellant by : Shri S. Sundararaman, CA (cid:366)(cid:529)थ(cid:334) की ओर से/Respondent by :

Ms. V. Pushpa, Sr. Standing Counsel (virtual)

सुनवाई की तारीख/ Date of hearing : 07.10.2025 घोषणा की तारीख /Date of Pronouncement : 05.01.2026 आदेश /O R D E R PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER:

The appeal in ITA No. 1759/Chny/2019 filed by th