Commissioner Of Income Tax vs L.W. Russel
Whether employer's contribution to a deferred annuity scheme under a trust deed constitutes a 'perquisite' under Section 7(1) of the Indian Income Tax Act 1922 --- Held No. Whether such contributions were 'allowed to or due to' the employee in the accounting year --- Held No. Whether deferred annuity is hit by Explanation 1(v) to Section 7(1) --- Held No.
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