https://www.taxtmi.com/caselaws?id=412621 The Tribunal allowed the employer's contribution to the superannuation fund despite lack of approval, overturning the disallowance upheld by lower authorities. The Tribunal emphasized the assessee's compliance with all conditions except approval, citing precedents that delays in approval should not prejudice deduction claims. The decision, based on legal principles from High Court cases, recognized the assessee's efforts in seeking approval since 2011 and allowed the deduction on 13.08.2021. en-us Fri, 13 Aug 2021 00:00:00 +0530 Thu, 23 Sep 2021 14:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412621 The Tribunal allowed the employer's contribution to the superannuation fund despite lack of approval, overturning the disallowance upheld by lower authorities. The Tribunal emphasized the assessee's compliance with all conditions except approval, citing precedents that delays in approval should not prejudice deduction claims. The decision, based on legal principles from High Court cases, recognized the assessee's efforts in seeking approval since 2011 and allowed the deduction on 13.08.2021. Case-Laws Income Tax Fri, 13 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412621