https://www.taxtmi.com/caselaws?id=393363 The court allowed the condonation of delay in re-filing the application and appeal filing. It held that Section 44 overrides Section 14A for insurance companies, as it is a special provision under the Income Tax Act. The court found that the Tribunal's decision to exclude Section 14A for insurance companies was consistent with earlier years and dismissed the argument for remanding the matter back to the Assessing Officer. The petition was disposed of with no substantial question of law arising. en-us Wed, 04 Mar 2020 00:00:00 +0530 Fri, 13 Mar 2020 13:30:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393363 The court allowed the condonation of delay in re-filing the application and appeal filing. It held that Section 44 overrides Section 14A for insurance companies, as it is a special provision under the Income Tax Act. The court found that the Tribunal's decision to exclude Section 14A for insurance companies was consistent with earlier years and dismissed the argument for remanding the matter back to the Assessing Officer. The petition was disposed of with no substantial question of law arising. Case-Laws Income Tax Wed, 04 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393363