https://www.taxtmi.com/caselaws?id=394636 Insurance-business computation issues under section 44 and the First Schedule, including actuarial valuation adjustments, transfers between shareholder and policyholder accounts, negative reserves, dividend income, disallowance under section 14A, and write-off of assets, were held covered by earlier coordinate bench decisions on identical facts. Applying judicial discipline, the Tribunal followed those prior orders and noted that subordinate authorities and later benches should not take a contrary view absent a distinguishing feature or a superior court stay. The Revenue's appeal was dismissed, and the assessee's relief on the disputed computation matters remained undisturbed. en-us Fri, 07 Feb 2020 00:00:00 +0530 Sat, 18 Apr 2020 15:26:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394636 Insurance-business computation issues under section 44 and the First Schedule, including actuarial valuation adjustments, transfers between shareholder and policyholder accounts, negative reserves, dividend income, disallowance under section 14A, and write-off of assets, were held covered by earlier coordinate bench decisions on identical facts. Applying judicial discipline, the Tribunal followed those prior orders and noted that subordinate authorities and later benches should not take a contrary view absent a distinguishing feature or a superior court stay. The Revenue's appeal was dismissed, and the assessee's relief on the disputed computation matters remained undisturbed. Case-Laws Income Tax Fri, 07 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394636