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2017 (2) TMI 1266 - AT - Income TaxAddition on contribution to the Superannuation Fund and the Gratuity Fund - Held that:- A.O. is directed by CIT-A to delete (i) the addition on account of contribution to superannuation fund and (ii) the addition on account of contribution to gratuity fund subject to the condition that the Deed of Variation of aforesaid Superannuation Fund and the Gratuity Fund of the appellant company are approved by the Commissioner of Income-tax at time of giving effect to this order. If the Commissioner of Income-tax does not approve the Deed of Variation of aforesaid Superannuation Fund and the Gratuity Fund, the additions of ₹ 23,42,193/- and ₹ 46,33,577/- on account of contributions to the Superannuation Fund and the Gratuity Fund respectively are to be treated as confirmed. No infirmity in this order of the first appellate authority. The ld. CIT(Appeals) has directed the Assessing Officer to verify the facts and pass necessary consequential orders. The directions are specific. Under these circumstances, we see no reason to interfere with the same. - Decided against revenue
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