https://www.taxtmi.com/caselaws?id=247703 The ruling delivered on May 9, 2014, concluded that tax is not required to be deducted at source under Section 192 on contributions to the superannuation fund exceeding one lakh rupees per employee. The Authority determined that such contributions do not result in a direct present benefit to the employee, thus not constituting a perquisite. Therefore, the need to address the second question regarding the grossing-up provision under Section 195A was obviated. en-us Fri, 09 May 2014 00:00:00 +0530 Sat, 21 Feb 2015 12:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247703 The ruling delivered on May 9, 2014, concluded that tax is not required to be deducted at source under Section 192 on contributions to the superannuation fund exceeding one lakh rupees per employee. The Authority determined that such contributions do not result in a direct present benefit to the employee, thus not constituting a perquisite. Therefore, the need to address the second question regarding the grossing-up provision under Section 195A was obviated. Case-Laws Income Tax Fri, 09 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247703