2017 (9) TMI 253

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..... /w Ms. Samiksha Kanani for the Respondents. P.C. : 1. The petitioner claims to be an Employees Superannuation Scheme and registered as a trust. It is created on 1st April, 2008. It is for provision of retirement benefits to the eligible employees of M/s. Rolls-Royce Marine India Private Limited. 2. The petitioner challenges a notice/communication dated 30th March, 2017, copy of which is annexur .....

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..... cation for approval of this scheme and in terms of Part B of the Fourth Schedule of the Income Tax Act, 1961. The said Part is titled as "Approved Superannuation Funds". It contains several rules and referable to various Sections of the Income Tax Act, 1961. It is only when an approval in terms of these rules is granted, and particularly rule 2, that the trust can claim any benefits. 6. However, .....

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..... e do not think that in this Writ Petition, we can allow the petitioner to raise the issue of non-consideration of this application for approval or not passing any order on the request in that behalf. 9. Pertinently, all these matters are raised by the petitioner while challenging the notice, copy of which is annexure "A2" (page 20 of the paper book). That informs the petitioner that the Income Ta .....

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