https://www.taxtmi.com/caselaws?id=57079 The Tribunal ruled in favor of the assessee, allowing the appeal on the grounds that the disputed amount was no longer in contention and that the unpaid premium collected did not fall under the provisions of section 43B of the IT Act. The judgment clarified the applicability of section 43B and emphasized that the premium amount did not constitute income subject to disallowance under the said section. en-us Wed, 15 Nov 2000 00:00:00 +0530 Wed, 08 Dec 2010 13:13:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57079 The Tribunal ruled in favor of the assessee, allowing the appeal on the grounds that the disputed amount was no longer in contention and that the unpaid premium collected did not fall under the provisions of section 43B of the IT Act. The judgment clarified the applicability of section 43B and emphasized that the premium amount did not constitute income subject to disallowance under the said section. Case-Laws Income Tax Wed, 15 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57079