Dismissing the appeal of the Revenue the court held that contribution of employer  which was in excess of 27 per cent of salaries of employees, by way of lump sum contribution to approved pension fund and claimed deduction of same under section 36(1)(iv), as amount remitted was neither towards an initial contribution nor towards ordinary annual contribution, ceiling fixed under rules 87 and 88 would not apply to such a contribution. ( AY. 2004-05)