DHANESH JAYANTILAL CHOKSHI,VADODARA vs. DCIT CPC, BENGALARU
In the result, the grounds of appeal raised by the assessee is allowed
ITA 59/SRT/2022[2017-18]Status: DisposedITAT Surat09 Feb 2023AY 2017-18
Bench: Shri Pawan Singhdhanesh Jayantilal Chokshi, Ito- Ward 2(5), Bharuch, B-17, Jash Villa, Satsang Gujarat / Vs. Bungalows, Old Padra Road, Cpc Bangalore . Vadodara, Gjuarat-390020. Bcmehta_05@Yahoo.Com Ph;942744114204 Pan No. Acapc 0450 E Appellant/ Assessee Respondent/ Revenue
Section 10(14)Section 143(1)(a)Section 154Section 17(2)Section 254(1)
2,35,318/-was aggregate contribution to the assessees account for FY 2016-17 for contribution to approved superannuation fund. And as per section 17(2)(vii) the amount of any contribution to an approved superannuation fund by the employer in respect of the employee, to the extent it exceeds ... treated as perquisites and there is no mistake in the order of CPC. The ld CIT(A) after referring the provision of section 17(2)(vii) of Income-tax Act 1962
( new Act) and section 7(1)(v) of the 1922 Act (Old Act), held that ratio in case
