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<h1>Deduction under Section 43B: SLP dismissed for unexplained 574 day delay, leaving pension fund and derivative tax issues unresolved.</h1> Issues concern tax deductibility of payments to an approved pension trust as compliance with Section 43B, admissibility of additions relating to ... Deduction under Section 43B of the Income Tax Act, 1961 - Contributions to approved pension fund - Payment to trust as compliance with Section 43B - Admissibility of additions in respect of mark-to-market derivatives - Allowability of depreciation/loss on investments Special Leave Petition filled with inordinate delay of 574 days - HELD THAT:- Gross delay of 574 days in filing the Special Leave Petition which has not been satisfactorily explained by the Petitioner - Revenue. The Special Leave Petition is, accordingly, dismissed on the ground of delay. Outcome: Special Leave Petition dismissed on the ground of delay.
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