The assessee filed additional ground and claimed that the education cess on the tax payable by him should have been allowed while computing his income for the year under consideration. This additional ground of appeal was being raised on the basis of the recent judgment of the High Court of Bombay in the case of Sesa Goa Ltd. v. Jt. CIT [2020] 117 taxmann.com 96. Additional ground was admitted and directed the Assessing Officer to follow the order of jurisdictional High Court and to grant consequential effect to aforesaid observations. (AY. 2010-11)
Ashok Kirtanlal Shah v. ACIT (2022) 192 ITD 193 (Mum.) (Trib.)
S. 40(a)(ii) : Amounts not deductible-Rates or tax-Additional ground admitted-Education Cess and Higher and Secondary Education Cess are allowable as deduction. [S. 28(i), 37(1), 254(1)]