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In the result, the appeal filed by the assessee is partly allowed for statistical purposes
Bench: Shri Chandra Poojariassessment Year: 2017-18
14,78,000 over total premium paid for all 5 years amounting to Rs. 10,62,750/- was chargeable to tax. 2.8 Further, in the present case, TDS equivalent to 1% of the maturity proceeds was deduction under section