https://www.taxtmi.com/caselaws?id=383330 The Tribunal set aside the revision order under section 263 and restored the assessment order, allowing the appeal filed by the assessee. The Tribunal upheld the assessee's entitlement to the deduction for the contribution to the Superannuation Fund under section 36(1)(iv) read with section 43B, emphasizing the proper approval process and lack of control over the fund. The Tribunal found that the Assessing Officer had examined the issue and made a conscious decision to allow the deduction, concluding that the deduction was rightfully allowed, and the assessment order under section 143(3) was not erroneous. en-us Wed, 17 Jul 2019 00:00:00 +0530 Mon, 22 Jul 2019 08:18:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383330 The Tribunal set aside the revision order under section 263 and restored the assessment order, allowing the appeal filed by the assessee. The Tribunal upheld the assessee's entitlement to the deduction for the contribution to the Superannuation Fund under section 36(1)(iv) read with section 43B, emphasizing the proper approval process and lack of control over the fund. The Tribunal found that the Assessing Officer had examined the issue and made a conscious decision to allow the deduction, concluding that the deduction was rightfully allowed, and the assessment order under section 143(3) was not erroneous. Case-Laws Income Tax Wed, 17 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383330