2001 (3) TMI 12

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....br>Dated:- 2-3-2001<br>- - -<br>Income Tax<br>Judge(s)&nbsp; : R. JAYASIMHA BABU., K. GNANAPRAKASAM. JUDGMENT The judgment of the court was delivered by R. JAYASIMHA BABU J.- Having heard cou....

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.... the producer had paid the full value of the policy for purchasing the policy. So far as the assessee is concerned, the amount would reach him only as and when the annuity was paid to him by the insur....