https://www.taxtmi.com/caselaws?id=20969 The High Court held that deferred annuity policies purchased by employers for employees are assessable to tax as salary income in the hands of the assessee. The court relied on a previous judgment and concluded that the amount paid for the policy should be taxed accordingly. The decision was rendered by G. C. Bharuka J., with Aftab Alam J. concurring, and the judgment was transmitted to the Income-tax Appellate Tribunal, Patna Bench. No costs were awarded in this matter. en-us Fri, 11 Dec 1992 00:00:00 +0530 Wed, 18 Nov 2009 13:16:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20969 The High Court held that deferred annuity policies purchased by employers for employees are assessable to tax as salary income in the hands of the assessee. The court relied on a previous judgment and concluded that the amount paid for the policy should be taxed accordingly. The decision was rendered by G. C. Bharuka J., with Aftab Alam J. concurring, and the judgment was transmitted to the Income-tax Appellate Tribunal, Patna Bench. No costs were awarded in this matter. Case-Laws Income Tax Fri, 11 Dec 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20969