https://www.taxtmi.com/caselaws?id=797566 Actuarially necessary contributions made to cure deficits in approved superannuation funds are distinguished from ordinary annual or initial contributions and are not subject to the Rule 87 ceiling. Applying that ceiling to deficit funding would impair fund solvency and conflict with the deduction available for approved superannuation-fund contributions. Contributions that bridge an actuarial shortfall in an approved gratuity fund are likewise not subject to the Rule 103 ceiling. Where approval of the gratuity fund remains in force, the Assessing Officer cannot revisit that approval or use Rule 103 to disallow actuarially required funding. Such deductions remain available where payments cure approved employee-benefit fund deficits. en-us Fri, 21 Aug 2026 00:00:00 +0530 Mon, 24 Aug 2026 08:33:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797566 Actuarially necessary contributions made to cure deficits in approved superannuation funds are distinguished from ordinary annual or initial contributions and are not subject to the Rule 87 ceiling. Applying that ceiling to deficit funding would impair fund solvency and conflict with the deduction available for approved superannuation-fund contributions. Contributions that bridge an actuarial shortfall in an approved gratuity fund are likewise not subject to the Rule 103 ceiling. Where approval of the gratuity fund remains in force, the Assessing Officer cannot revisit that approval or use Rule 103 to disallow actuarially required funding. Such deductions remain available where payments cure approved employee-benefit fund deficits. Case-Laws Income Tax Fri, 21 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797566