Page No

Date

ssgnmert

ehic:ensian and tb JarabilTy

eebometled bq
alar dalmab H.
RoIl:no: 44
h Sero BA.LLB
 Page No..ht.e
Date ****5**5********9*****

SNoex
ConlTENTS
PAGE No
ABLE OF CASEF 3.
4
JNTRODUCT(ON

PENISIOAN ITS TAxABILITY 5

TypES oF PENSloN 5

AKABILTY oF CONM UTED

UNCOMMUTED PENSION
EnlsI ONl TET 1S RECEINED
ROM UND
PERIS(ON 1dT IS RECEIVED
ROM FAMILY MENBER

CoNCLUSLON

1 B)BLID GRAPHy
 PageNo:.
Date

JABLE OF CASES
PAGE N0.
CASES
HADRAS INDUSTR/AL
VESTMEAIT (OR PORAT(oN
LTD
S
CONNALSSONER DE INCOWM EJAX
Coi
oppaal ono: 3531 (48 2,o4(o4 17
TtE INDIAN MOLA SSES (o.(pvate)
Vs.

CONM(S tONER Df MWCEME 1AY

1154 AIR (D4 91 seR Supl.)
 Page No:... 4
***ssbsssonesss***s6*
Date ss**sss4n)*****

Jnovdecdy

Pneicn cdar able Condle e heacl Balarcis

oeut vmcOmL drk relcwvm. "Penk Lons att pacol cat pertoo
eally ninally lunymoslh . douilu, Yeu mecy

also
also choos to n e e i o wl gim&ton as i l

tem iotle ad apentodtaf pa yomerf.Pensioo

ctiemant bemelil h& taxeod a al axy
homels The enployee Tar de clercte bl
anden toy 92
192 C CUmi tax At o) pa ynunf7

lamily pins07)Écceiud by he depend

Jaml en ce

employee. tarnb encltsTK

Lhecd (mtomne
TDS d not de dedrbl.
/eDr OThin afo wt a .
m y pemsio dlChuu by he elpendene 1 A

enploye. asit ons7 omtat tumalin dec 192 7h

fax ad i aadb, n Court cl Cu
77 Comt

con Ohe oeut Cca,

 5.
PageNo: ********s9sass***osgsesossis

Date 99***9******s#ss5**s85*

Pnion nnd Jndilieg

emslo &a tmeril bernfl, ha i dareda
alary n The hamds ha employe Peson hemJe
hcal her pouse thildou 6low q5ytas aq
CUmmarrted dagl ont eligilt ponS0D
omyPpomsOD, ax de elat6leand dec:142
vot Crre fax C aymin{

enstm
4
a Um Coromiulec pens oo

eaiodc al paymeinl On martky bes7s

Commted fes lo
kon
afrsr go a polor) Tha pensio
e ce cue lceOpsum Omb tub by &ucT Eln cpg
Kuch poolco perst, ho y Calleg Coom le
Coromep
pemslo. he pens o may be
Corr tr
Cpeuty
fly
 Page No..
Date ******s***9so*sossssssooss

Jaxabilty Covomiled ncorp reotrd on

Cmcemmluled
uledpensio r any gutoole calpaymu
Ta a ble as
alony
18pe ,
Ommaled lump 3um penSiom A0ceeg maY

6en emp cme m&tamcu

emplo
oqee CommmTled pensor
/or a Go uwtm

empi
nent emplogce t & part ally

oncmpt
nataty als Keceued uscth a pensioo k

Onmo tunl penslo Kat woceld kau

been aeuud too/: The pensló 49 j
Comm t.d RDc mpled o onom la
ensno mo ema cheg faxed as
@aloay.
n o Cal oly n9lon deceted

|*. axquwu
 PageNo.*SSssao945s9*******
Date 56945ss*eespsss**na0gss***

Omd graluity å ond ictud h e amoudt

ponstondkal would haut beun
leceuud, 1oe.
toof
heons ió tvos Cormm cled ,exempt
ensio at Recuuu rm UNob
a ns2ons ara 2eceiued born Unlo by t
enoplo yces 0v Thev family Oxemp7 Tar

pens to e cued by {&mly, membus asm9

orces ù also kept
ns lon Ze
ibPapily hembor G

ensio lucctuep by Yom4 mmemper

Trre d condr he hend coma/ m ST Sourc

l e m d4 membns m Come AX ul(wtD.

pensio Commule & a Cump

Y n paymen e om6 e ble

49. Clear fak. tn

 Page No:
Date

don Madnas mdestoal (eotom ort (orporntein dd.

V
, C17 (mm i's tcyen lm Comt lox , Pamlaade
Nadrns Chccl
Madns, apprnl no 3537 /989 t/1/n77
ma he ent ire lca
billy to pay fhe direcou ha d bee
(oncuwted the accoomtr cat c gua two, h e
aesc 9c enttled o deded e eottne amoud
e ac COasTmq ye an. 7he condusloo dees U epDe
o be juuotfeid 6 ot eing to e va lure
9he lia bilaly
is toue Md lia6MAy hos oncueud or tha
alcourting qeA Jhe apelan apublic lmited
Cohon, Lepai m appealled by d perdai,
ccowstong Ga , uleir esto fhe au Lsspron7yac
Jordean tohsses Co prva) Vsoomisstenes mcomex
5,May 1159
ls A[R (041, 1as9 SCR Supl .2) T64
oncernear deduluw,
Suns t nnuitus ugimun expendlan amd paym L
Busine
to ouid. pensno¢kiabi
pendinq cDTtiEimc amd t eNpend
m
ern Cms to 1he
mecmunq lmd tem tmconma dax A
ec 1o
tn2t1q0) 8eatn toC v
Co96v)lnfPeovn
a clajn (ot
lmtms dhx Azt , QR iyape ct
sk
Cond ctons
dedicly Cem be made 8ub
vo clouue be enq dat
k3. MADR AS INDU STRIAL INNESTMENT CoR PORATCON LTD N. CTT
Civilappealno953 1982 ,4/4|ta9.
2 tmdcum amD on. oq
A. hdtan Nolasses Co(pvnte) s. crT rora qwru in
5 Mai l451, 195q AtR lofa 1951 SCR Supl.C2)16
 PageNo:.
Date exapsessr9nes* sesssastnes

Cn clasion
penerall he emplcyet amd farfay
huiy feund L i nay ha axpae
Komston owt um d toun
a Centaiy pucorte
cwt Jenslon y advoum . , uch p n StO 2LL
adiovmt Called Commcld fons loy
Beccches n respe il ooobiclm wntae
snoo fomd deals toith fe &occc
K p ecly #umisscbla to Cnce'tccle al mly
dmd il DrmLuclej Mex allewrd Cyape
wwo cub p ecd oy leposld e prev

he mow doelacteo
steg le aomo 7 faicd elyposi
(ouse
 Page No:. **#5*sp*sso*S*************

Date

Glisgeahky
Cleat dar .
md ta kano on oq.