https://www.taxtmi.com/caselaws?id=13879 A CBDT notification cannot curtail a deduction expressly granted under the Income-tax Act, 1961. On the question whether employer contributions to an employees' superannuation fund were governed by the CBDT notification dated 21 October 1965, the Bombay HC, following CIT v. Sirpur Paper Mills, held that the statutory deduction prevails over the notification. The notification could not restrict the assessee's entitlement under the Act, and the issue was answered in favour of the assessee and against the Revenue. en-us Mon, 21 Feb 2000 00:00:00 +0530 Sat, 04 Jul 2009 16:26:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13879 A CBDT notification cannot curtail a deduction expressly granted under the Income-tax Act, 1961. On the question whether employer contributions to an employees' superannuation fund were governed by the CBDT notification dated 21 October 1965, the Bombay HC, following CIT v. Sirpur Paper Mills, held that the statutory deduction prevails over the notification. The notification could not restrict the assessee's entitlement under the Act, and the issue was answered in favour of the assessee and against the Revenue. Case-Laws Income Tax Mon, 21 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13879