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2001 (3) TMI 12 - MADRAS HIGH COURTExtract: .......alue of the policy for purchasing the policy. So far as the 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 on the amounts actually received by him during the year. The tax case petition is dismissed.
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