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    <title>Insurance Policy Surplus Reclassified: Assessing Officer to Determine Capital Gains Tax Liability Instead of &#039;Income from Other Sources&#039;.</title>
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    <description>Surplus on maturity of the policy /prematurely surrendered insurance policy - Income from other sources of capital gain - the addition made by the Assessing Officer in the hands of the Appellant holding the same to be ‘Income from Other Sources’ is set aside. AO is directed to compute the amount of capital gains tax liability, if any, as per law. - AT</description>
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      <description>Surplus on maturity of the policy /prematurely surrendered insurance policy - Income from other sources of capital gain - the addition made by the Assessing Officer in the hands of the Appellant holding the same to be ‘Income from Other Sources’ is set aside. AO is directed to compute the amount of capital gains tax liability, if any, as per law. - AT</description>
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