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    <title>Assessing Officer&#039;s tax attempt leads to double taxation on surrender amount and application, despite proper record-keeping.</title>
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    <description>Double taxation - It is surprising that AO wants to tax the surrender amount as well as its application which definitely amounts to double addition in the hands of the assessee specially when the amounts are recorded in the books of accounts and there is no evidence that same is not available with the assessee - AT</description>
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      <description>Double taxation - It is surprising that AO wants to tax the surrender amount as well as its application which definitely amounts to double addition in the hands of the assessee specially when the amounts are recorded in the books of accounts and there is no evidence that same is not available with the assessee - AT</description>
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