आयकर अपीलीय अिधकरण, ‘ए’ (cid:1)यायपीठ, चे(cid:9)ई।

IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI (cid:1)ी एबी टी. वक(cid:10), (cid:11)ाियक सद(cid:17) एव ं

(cid:1)ी मनोज कु मार अtiवाल, लेखा सद(cid:7) के सम(cid:29)

BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1282, 1283, 1284 & 1285/Chny/2024 िनधा(cid:14)रण वष(cid:14)/Assessment Years: 2011-12, 2016-17, 2017-18 & 2018-19 M/s. Cholamandalam MS General- v. The DCIT, Insurance Co. Ltd., Non Corporate Circle-8, Dare House, 2^nd Floor, Chennai.

No.2, N.S.C. Bose Road, Chennai-600 001.

[PAN: AABCC 6633 K (अपीलाथ(cid:22)/Appellant) ((cid:23)(cid:24)यथ(cid:22)/Respondent) आयकर अपील सं./ITA Nos.470, 1339, 1438, 1462 & 1463/Chny/2024 िनधा(cid:14)रण वष(cid:14)/Assessment Years: 2012-13, 2018-19, 2011-12, 2016-17 &

2017-18 The DCIT, v. M/s. Cholamandalam MS Non Corporate Circle-8, General Insurance Co. Ltd., Chennai. Dare House, 2^nd Floor, No.2, N.S.C. Bose Road, Chennai-600 001.

[PAN: AABCC 6633 K (अपीलाथ(cid:22)/Appellant) ((cid:23)(cid:24)यथ(cid:22)/Respondent) Assessee by : Mr. Sandeep Bagmar, Advocate;

Mr. Balachandar, FCA Department by : Mr. Nilay Baran Som, CIT सुनवाईक(