{"id":5166,"date":"2019-04-27T06:42:50","date_gmt":"2019-04-27T06:42:50","guid":{"rendered":"http:\/\/itatonline.org\/digest\/acit-v-united-india-insurance-co-ltd-2018-67-itr-191-195-ttj-65-uo-chennai-trib-2\/"},"modified":"2019-04-27T06:42:50","modified_gmt":"2019-04-27T06:42:50","slug":"acit-v-united-india-insurance-co-ltd-2018-67-itr-191-195-ttj-65-uo-chennai-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-united-india-insurance-co-ltd-2018-67-itr-191-195-ttj-65-uo-chennai-trib-2\/","title":{"rendered":"ACIT v. United India Insurance Co. Ltd. (2018) 67 ITR 191 \/195 TTJ 65 (UO) (Chennai) (Trib.)"},"content":{"rendered":"<p>Dismissing the appeal of the assessee the Tribunal held that, nomenclature of fund was immaterial and benefit given to an employee by employer on superannuation had to be construed as Superannuation Fund. Contention of assessee that Pension Fund was different from Superannuation Fund, could not be upheld. (AY. 2003-04 to 2010-11 )<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 115WB : Fringe benefits\u2013Salary\u2013Contribution to approved super annuation fund\u2013Disallowance is held to be justified. [S. 15]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-5166","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1lk","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5166","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=5166"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5166\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=5166"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=5166"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=5166"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}