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1992 (5) TMI 40 - AT - Income TaxExtract: .......e case of an insurance policy. It takes as much effort to secure every deposit, be it first or subsequent, as for the first premium in the case of an insurance policy. For these reasons I am of the view that the ITO s order should be restored. His order is, therefore, restored and that of the Dy. Commissioner is set aside. 6. The appeal is allowed.
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