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    <title>Insurance Authority Lacks Power to Adjust Actuarial Surplus for Income Calculation in Life Insurance Business.</title>
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    <description>Addition of negative reserves to the actuarial surplus for determining the profit from business of Life Insurance - AO has no power to make any adjustment against Actuarial surplus determined as per Insurance Act while making computation of total income - AT</description>
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      <description>Addition of negative reserves to the actuarial surplus for determining the profit from business of Life Insurance - AO has no power to make any adjustment against Actuarial surplus determined as per Insurance Act while making computation of total income - AT</description>
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