Case Law Details
Case Name : CIT- International Taxation -3 Vs Standard Chartered Grindlays Ltd (Delhi High Court)
Related Assessment Year :
Courts :
All High Courts Delhi High Court
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CIT- International Taxation -3 Vs Standard Chartered Grindlays Ltd (Delhi High Court)
Delhi High Court held that limits prescribed under section 36(1)(iv) of the Income Tax Act would only apply to an initial or an ordinary annual contribution. Thus, contribution made additionally in discharge of an overarching obligation would not be rendered as disallowable expense.
Facts- The disputes centres around the extent of contributions which were made by the respondent/assessee to a recognised superannuation fund and whether those could be said to have breached the
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