2001 (3) TMI 12

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..... APRAKASAM. JUDGMENT The judgment of the court was delivered by R. JAYASIMHA BABU J.- Having heard counsel, perused the order of the Tribunal, as also the instruction issued by the Board being .....

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..... he assessee is concerned, the amount would reach him only as and when the annuity was paid to him by the insurance company, Even in earlier assessment years, the assessee had been assessed to tax only .....

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