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contributory superannuation fund known as the Indian Oxygen Lt. Staff Pension Fund. It was a non-contributory approved superannuation fund ... Oxygen Executive Staff Pension Fund which is an approved superannuation fund as per the above provisions, for the purpose
Bombay High Court
- Cites 21 - Cited by 2 -
2003 (6) BomCR 219
- A Shah - Full Document
assessee is an employee participating in an approved superannuation fund, any sum paid in the previous year ... contribution towards the superannuation fund; (f) where the assessee is an individual, any sums deposited, in the previous year
Central Government Act
- Cites 0 - Cited by 285
contributory superannuation fund known as the Indian Oxygen Ltd. Staff Pension Fund. It is a noncontributory approved superannuation fund ... membership constists of pensioners of various non-contributory approved superannuation funds. Petitioner No.1 is the Secretary of the Association
Supreme Court of India
- Cites 12 - Cited by 11 - M S Manohar - Full Document
Central Government Act Section 10 in The Income- Tax Act, 1995 10. Incomes not included
Central Government Act
- Cites 0 - Cited by 4546
gratuity fund" means a gratuity fund which has been and continues to be approved by the 1 Chief Commissioner ... Part C of the Fourth Schedule; (6) " approved superannuation fund" means a superannuation fund or any part of a superannuation
Central Government Act
- Cites 0 - Cited by 4112
superannuation fund, subject to such limits as may be prescribed for the purpose of recognising the provident fund or approving ... superannuation fund, as the case may be; and subject to such conditions as the Board may think fit to specify
Central Government Act
- Cites 0 - Cited by 1194
superannuation fund 3 or a Deposit- linked Insurance Fund established under section 3G of the Coal Mines Provident Fund ... case may be, section 6C of the Employees' Provident Funds and Miscellaneous Provisions Act, 19525 (19 of 1952 )], to effect
Central Government Act
- Cites 0 - Cited by 289
other than a recognised provident fund or an approved superannuation fund, to effect an assurance on the life ... employment for any reason; (2) the assessee creates an approved gratuity fund for the exclusive benefit of his employees under
Central Government Act
- Cites 0 - Cited by 289
satisfied. (vi) Winding up of superannuation fund.- An approved superannuation fund cannot be wound up unless necessitated by the winding ... employee or transfer of equitable interest to another approved superannuation fund when the employee leaves the services voluntarily before
Central Government Act
- Cites 0 - Cited by 426
contribution by an employee to an approved superannuation fund; (viii) in a ten- year account or a fifteen- year account ... individual to any pension fund set up by any Mutual Fund notified under clause (23D) of section
Central Government Act
- Cites 0 - Cited by 168
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