https://www.taxtmi.com/caselaws?id=347242 Withdrawal of approval of an approved superannuation fund under Rule 91(2) could not be justified without first determining whether the disputed payment was in fact an excess contribution made by mistake. The court noted that Rule 5 of Part B of the Fourth Schedule and the law of restitution may apply where an employer seeks repayment of excess contributions, and that Rule 91(2) should not be applied mechanically. Because the factual dispute over excess payment, quantum, and the effect of the settlement had not been properly examined, the withdrawal order was set aside and the matter remitted for fresh decision after hearing the parties. en-us Mon, 28 Aug 2017 00:00:00 +0530 Thu, 31 Aug 2017 17:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347242 Withdrawal of approval of an approved superannuation fund under Rule 91(2) could not be justified without first determining whether the disputed payment was in fact an excess contribution made by mistake. The court noted that Rule 5 of Part B of the Fourth Schedule and the law of restitution may apply where an employer seeks repayment of excess contributions, and that Rule 91(2) should not be applied mechanically. Because the factual dispute over excess payment, quantum, and the effect of the settlement had not been properly examined, the withdrawal order was set aside and the matter remitted for fresh decision after hearing the parties. Case-Laws Income Tax Mon, 28 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347242