scheme:-
(1) Any scheme or arrangement which satisfies the
conditions referred to in sub-section (2) shall be a
collective investment scheme.
(2) Any scheme ... applies;
(iv) providing for any Scheme, Pension Scheme or the
Insurance Scheme framed under the Employees
Provident Fund and Miscellaneous Provisions
scheme, no such
contribution was shown. Ld. Counsel emphasized that the
scheme to which assessee contributed during the year is called
as 'defined benefit ... superannuation scheme ('the Scheme')
for the purpose of providing pension to its eligible employees.
The aforesaid Scheme, which is a defined benefit plan
called 'Industrial Park Scheme, 2008'. The said Scheme
defines 'industrial park' in clause 2(h) as under ... commercial
activities in accordance with this scheme."
41. Similarly, clause 2(i) of the Scheme defines 'infrastructure
facility' as under
Acit, Circle - 10(2), Kolkata , Kolkata vs M/S. Vesuvius India Ltd., , Kolkata on 26
also notified by the Central Government in
accordance with the Industrial Park Scheme (IPS), 2008 notified by the
Central Government. However, the Assessing Officer disagreed ... Assessing Office referred to the expression 'date of commencement'
as defined in clause
called 'Industrial Park
Scheme, 2008'. The said Scheme defines 'industrial park' in clause 2(h) as
under ... commercial activities in accordance with
this scheme."
41. Similarly, clause 2(i) of the Scheme defines 'infrastructure facility' as
under
annual contribution to an approved
superannuation fund under a "defined benefit scheme" determined at the
close of the year at the present value ... manages 2 types of schemes for the benefit of its
employees: defined contribution scheme and defined benefit scheme. The
contributions made by the Assessee Bank
lieu of employer's contribution to the newly implemented 'Defined Contribution
Scheme', were received by the assessee from his employer GAIL (India ... pension and post
retirement benefit scheme. The contribution was made by the
employer to superannuation fund scheme, known as defined
contribution scheme
approved Scheme, a trust was to be
constituted for implementation and management of Pension
Scheme. Trust deed of ITPO employees defined contribution
superannuation trust ... employees Defined Contribution
Superannuation Trust for constituted and registered the
same on 4.7.2017 in furtherance of implementation of the
said Defined Contribution Scheme for granting
purpose of scheme was a District/Tehsil/Taluk/Block
or other small contiguous area, which was referred to in the Scheme as defined
area ... Insurance Scheme Implementation of
-
1. ..
2. The new
comprehensive scheme is to be implemented from Kharif
1985 season. (A copy of the scheme is
enclosed
