PCIT Vs Syama Prasad Mookherjee Port (Calcutta High Court)
Case ke facts
Ye port trust ka case tha. Trust ne superannuation fund me ad hoc paisa dala kyunki actuarial deficit tha, par yeh contribution Rule 87 ki limit se jyada tha. Department ne isko challenge kar diya.
Mudda (Issue)
Kya actuarial deficit ke chalte Rule 87 se upar superannuation fund ka paisa dalna allowed hai?
Faisla (Held)
High Court ne assesssee ki side li aur deduction allow ki. Bola ki actuarial deficit ko pura karna permitted hai, chahe limit cross ho jaye.
Practical takeaway
Agar company ko actuarial deficit ki wajah se jyada contribute karna pad raha ho, to wo bhi taxable income se deduce kar sakte ho. Par proper actuarial calculation dikhani hogi.
Original report: taxguru.in
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Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-09-09.