https://www.taxtmi.com/caselaws?id=793116 Arrears of an employer's contribution to an approved superannuation fund, treated statutorily as a perquisite and therefore part of salary, qualify for relief under section 89(1) when received in a later year. The Tribunal noted that section 17(1)(iv) and section 17(2)(vii) bring the relevant employer contribution within salary income, and that Rule 21A read with Form 10E governs the claim procedure. A contrary employer circular could not override the statutory scheme. Relief under section 89(1) was held admissible and the claim was directed to be allowed. en-us Fri, 05 Jun 2026 00:00:00 +0530 Tue, 09 Jun 2026 07:50:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793116 Arrears of an employer's contribution to an approved superannuation fund, treated statutorily as a perquisite and therefore part of salary, qualify for relief under section 89(1) when received in a later year. The Tribunal noted that section 17(1)(iv) and section 17(2)(vii) bring the relevant employer contribution within salary income, and that Rule 21A read with Form 10E governs the claim procedure. A contrary employer circular could not override the statutory scheme. Relief under section 89(1) was held admissible and the claim was directed to be allowed. Case-Laws Income Tax Fri, 05 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793116