Friday, August 29, 2014

[aaykarbhavan] Prior to April 1, 2014, surrender value of Keyman Insurance Policy on its assignment was to be taxed on maturity




Prior to April 1, 2014, surrender value of Keyman Insurance Policy on its assignment was to be taxed on maturity

August 29, 2014[2014] 48 taxmann.com 21 (Delhi - Trib.)
IT: Prior to 1-4-2014, out of total proceeds received by assessee on maturity of policy, a sum equivalent to surrender value of Keyman insurance policy at time of assignment by company in favour of assessee is taxable
 
Regards
Prarthana Jalan


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Posted by: Prarthana Jalan <prarthanajalan@ymail.com>


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