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. 606 OF 1998 TAX REFERENCE NO. 606 OF 1998 TAX REFERENCE NO. 606 OF 1998 The Commissioner of Income-tax. ... Applicant. V/s. Cummins Diesel Sales & Service (I) Ltd. ... Respondent. A.S.Rao for the Applicant. P.Vaidya with S.N.Inamdar for 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 : 29th March, 2005. : 29th March, 2005. : 29th March, 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 justified in holding that the entire amount of contribution made to superannuation fund qualifies for deduction u/s. 36(1)(iv) of the Act disregarding the notification by CBDT in regard to the initial contributions to the superannuation fund?" 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.