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	Only employer and employee relationship is not envisaged to allow the premium paid on Keyman Insurance Policy as business expenditure and there can exist other types of relationship; consequently, Keyman Insurance Premium paid by the firm on the life
PFH mall and retail management ltd Vs. I.T.O. 05/11/2007 [2008] 298 ITR (AT) 371(Kolkata)
 
  
  
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