IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E”, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER ITA No.1432/Mum/2024 (Assessment year: 2020-21) ITA No.1450/Mum/2024 (Assessment year: 2018-19)

Tata AIG General Insurance vs Deputy Commissioner of Income Company Ltd. Tax C.C.-6(2), Mumbai

15^th Floor Tower A Peninsula Room No.1903, AIR India Building, Business Park G.K. Marg Lower Nariman Point, Mumbai-400021 Prel Mumbai-400013 PAN: AABCT3518Q APPELLANT RESPONDENT ITA No.2398/Mum/2024 (Assessment year: 2020-21) ITA No.2403/Mum/2024 (Assessment year: 2018-19)

Deputy Commissioner of vs Tata AIG General Insurance Income Tax C.C.-6(2), Mumbai Company Ltd.

Room No.1903, AIR India 15^th Floor Tower A Peninsula Building, Nariman Point, Business Park G.K. Marg Lower Prel Mumbai-400021 Mumbai-400013 PAN: AABCT3518Q APPELLANT RESPONDENT Assessee by : Shri Madhur Agrawal Revenue by : Shri Ritesh Misra (CIT DR)

Date of hearing : 21/01/2026 Date of pronouncement : 05/03/2026 O R D E R Per Bench :

A bunch of appeal filed by the assessee and revenue against the order of the Ld. Commissioner of Income Tax (Appeal)-54, Mumbai [for brevity ‘the ld. CIT(A)], orde