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1963 (9) TMI 76 - HC - Income TaxExtract: .......m paid by the assessee to effect an insurance on his life. In these circumstances, section 15(1) would not apply to the present case and the Tribunal was right in the conclusion it arrived at. Our answer to the question referred to us, therefore, will have to be in the negative. The assessee will pay to the Commissioner the costs of this reference.
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