2013 (3) TMI 759

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..... d for our consideration. Whether on the facts and in the circumstances of the case and in law, the Tribunal was right in confirming the action of the CIT (A) in deleting the disallowance of ₹ 4.76 crores made by the Assessing Officer under Section 36(1)(iv) of the Income Tax Act, being the amount paid to Approved Superannuation Fund exceeding 27% salary of an employee in violation of Rul .....

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..... bove case had followed the decision of this Court in the matter of Commissioner of Income Tax V/s. Western India Paper and Paperboard Private Limited reported in 189 ITR 309. 4. In view of the above, we see no reason to entertain the question of law as proposed as the assessee is in any view of the matter is entitled to the deduction under Section 37 of the Act. Therefore, the question as raise .....

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