Max Life Insurance Company Limited (Formerly Known As Max New York Life Insurance Co. Ltd.) v. Deputy Commissioner Of Income Tax

$~47 & 49 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 719/2018 MAX LIFE INSURANCE COMPANY LIMITED (FORMERLY KNOWN AS MAX NEW YORK LIFE INSURANCE CO. LTD.) .....Appellant Through:

Mr. Mayank Nagi, Mr. Sandeep Yadav and Mr. Tarun Singh, Advs.

versus DEPUTY COMMISSIONER OF INCOME TAX .....Respondent Through:

Mr. Indruj Singh Rai, SSC, Mr.

Sanjeev Menon, Mr. Rahul Singh, JSCs, Mr. Anmol Jagga and Mr. Gaurav Kumar, Advs.

+ ITA 818/2019 MAX NEW YORK LIFE INSURANCE COMPANY LTD.

.....Appellant Through:

Mr. Mayank Nagi, Mr. Sandeep Yadav and Mr. Tarun Singh, Advs.

versus ASSISTANT COMMISSIONER OF INCOME TAX .....Respondent Through:

Mr. Indruj Singh Rai, SSC, Mr.

Sanjeev Menon, Mr. Rahul Singh, JSCs, Mr. Anmol Jagga and Mr. Gaurav Kumar, Advs.

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 28/01/2025 at 14:25:56

O R D E R

% 24.01.2025 Mr. Nagi, learned counsel for the appellant, submits that although the Income Tax Appellate Tribunal had remitted the matter to the Transfer Pricing Officer, since no additions have been made, the appellant chooses not to press these appeals any further, subject to the questions of law which were sought to be urged being kept open to be addressed in appropriate proceedings.

Ordered accordingly.

YASHWANT VARMA, J.

HARISH VAIDYANATHAN SHANKAR, J.

JANUARY 24, 2025/RW The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 28/01/2025 at 14:25:56