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1984 (12) TMI 121 - AT - Income TaxExtract: .......r the accountable person, dealing with the simple life insurance policy. Therefore, we reject the contentions of the counsel of the accountable person and hold that there are no grounds established in order to interfere with the finding given by the ld. Appellate CED. 3. In the result we hold that the appeal bears no merits and hence we dismiss it.
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