contribution to an approved gratuity fund created under an irrevocable trust or a sum paid as an employer by way of contribution towards a recognised ... deduction. Instances have come to notice where certain employers have created irrevocable trusts, ostensibly for the welfare of employees, and transferred to such trusts substantial
company,
or
(d) under a transfer to a revocable or an irrevocable trust, or
(e) under any such transfer as is referred to in clause
rule shall apply to a fund
established or constituted, under an irrevocable trust
which has its sole purpose to make payments of
pension or family ... rule shall apply to a fund established or constituted under an
irrevocable trust which has its sole purpose to make payment of
pension or family
actuarial valuation.
(c)A provision is being made, and
(d)An irrevocable trust fund has been made for the purpose of payment of gratuity ... gratuity fund for the exclusive benefit of his employees under an irrevocable trust before 1 January, 1976 and files an application to the Commissioner
actuarial valuation.
(c)A provision is being made, and
(d)An irrevocable trust fund has been made for the purpose of payment of gratuity ... gratuity fund for the exclusive benefit of his employees under an irrevocable trust before 1 January, 1976 and files an application to the Commissioner
actuarial valuation.
(c)A provision is being made, and
(d)An irrevocable trust fund has been made for the purpose of payment of gratuity ... gratuity fund for the exclusive benefit of his employees under an irrevocable trust before 1 January, 1976 and files an application to the Commissioner
company grants SAR to employees; (zg) "trust" means a trust established under the provisions of Indian Trusts Act, 1882 including any statutory modification ... company may implement schemes either directly or by setting up an irrevocable trust(s): Provided that if the scheme is to be implemented through
JUDGMENT
(a) the fund shall be a fund established
under an irrevocable trust in connection
with a trade or undertaking carried on in
India
company may implement schemes either directly or by setting up an irrevocable trust(s): Provided that if the scheme is to be implemented through
fund created
exclusively for the benefit of the employees under an
irrevocable trust can be allowed as deduction, provided the
amount of deduction on account
