Disallowing employer’s contribution to superannuation fund u/s ...
Income Tax
September 23, 2021
Disallowing employer’s contribution to superannuation fund u/s 36(1)(iv) - Application filed by the assessee is as long as in 2011 and till date there is no approval by the PCIT despite the assessee filing of necessary evidences and clarifications. It is also a fact that assessee has complied with all the other conditions for claim of deduction except approval which is to be granted by the Department. We see no reason that the assessee cannot claim deduction for the inaction of the PCIT - AT
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