https://www.taxtmi.com/caselaws?id=57362 The Tribunal held that the refund of contribution from a superannuation fund received by an employee was not taxable income. It emphasized the exclusion under section 17(3)(ii) for approved superannuation funds and ruled that the burden of proof rested with the department to establish tax liability. The Tribunal found that rule 6 of Part B of Fourth Schedule did not apply in this case, as the assessee fell under section 10(13)(iv) due to leaving service voluntarily. Consequently, it upheld the decision to exclude the amount from tax liability, dismissing the revenue's appeal. en-us Fri, 10 Dec 1982 00:00:00 +0530 Thu, 09 Dec 2010 17:36:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57362 The Tribunal held that the refund of contribution from a superannuation fund received by an employee was not taxable income. It emphasized the exclusion under section 17(3)(ii) for approved superannuation funds and ruled that the burden of proof rested with the department to establish tax liability. The Tribunal found that rule 6 of Part B of Fourth Schedule did not apply in this case, as the assessee fell under section 10(13)(iv) due to leaving service voluntarily. Consequently, it upheld the decision to exclude the amount from tax liability, dismissing the revenue's appeal. Case-Laws Income Tax Fri, 10 Dec 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57362