Law: Income Tax Act, 1922

Section: 10(4)(c),10(4)(a)

Income-tax Act (XI of 1922)-- -- S.10 (4)(a)(c)-- Pension Fund-- Contribution to--Absence of arrange­ments for deduction of tax from payment--Validity of allowance--Held, it was justified to allow contribution for which no effective arrangements for deduction of tax from payment out of it were made as required under S.10(4)(a) of Income-tax Act, 1922. JUDGMENT AJMAL MIAN, J. -This income-tax reference has been filed by the applicant under section 66(1) of income-tax Act for decision on the following question : "Whether on the facts not in the circumstances of the case, the Tribunal was justified in allowing the contributions to the Pension Fund for which no effective arrangements for deduction of tax from payment out of it were made as required under section 10(4)(c) of the Income-tax Act, 1922?" We have noticed that in a recent judgment given by this Bench on 4-4-1984 in I.T.R. No. 116 of 1974, I.T.R. No. 117 of 1974 and I.T.R.…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492