IN IN IN THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION INCOME INCOME INCOME TAX REFERENCE NO. 1015 OF 1998 TAX REFERENCE NO. 1015 OF 1998 TAX REFERENCE NO. 1015 OF 1998 The Commissioner of Income-tax. ... Applicant. V/s. Premier Auto Electric Ltd. ... Respondent. A.S.Rao for the Applicant. None for the respondent. CORAM CORAM CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. : V.C.DAGA AND J.P.DEVADHAR, JJ. : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED DATED DATED : 25th April 2005. : 25th April 2005. : 25th April 2005. P.C. P.C. P.C. : : : ---- ---- ---- . Heard learned counsel for the applicant. The tribunal has referred following question for the opinion of this Court: "Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that entire initial contributions to the superannuation amount of contribution made to superannuation fund be allowed as a deduction as against 1/5th of 80% of the contribution allowed as a deduction against 1/5th of 80% of the contribution allowed by the Income-tax Officer? 2. The above question has already been answered by the Apex Court in the case of C.I.T. v. Sirpur C.I.T. v. Sirpur C.I.T. v. Sirpur Paper Paper Paper Mills Mills Mills, (1999) 237 ITR 41 (SC) in favour of assessee and against the revenue. In this view of the matter, the question referred is answered in affirmative for the reasons stated in the above referred judgment. . Reference stands disposed of accordingly with no order as to costs. *****