Home › Income-Tax Act › Kalyani Steels Ltd. v. DCIT (2021) 87 ITR 3 (SN) (Pune)(Trib.) UHDE India (P) Ltd. v. ACIT (2021) 211 TTJ 339 (Mum.)(Trib.) DCIT v. Century Plyboards (I) Ltd. (2021) 187 ITD 35 (Kol.)(Trib.) Gloster Ltd. v. ACIT (2021) 187 ITD 626 (Kol.)(Trib.)

Kalyani Steels Ltd. v. DCIT (2021) 87 ITR 3 (SN) (Pune)(Trib.) UHDE India (P) Ltd. v. ACIT (2021) 211 TTJ 339 (Mum.)(Trib.) DCIT v. Century Plyboards (I) Ltd. (2021) 187 ITD 35 (Kol.)(Trib.) Gloster Ltd. v. ACIT (2021) 187 ITD 626 (Kol.)(Trib.)

S. 40(a)(ii) : Amounts not deductible-Rates or tax-Education cess is an allowable expenditure.

The Tribunal admitted the additional ground filed by the appellant on the premise that it is only a pure question of law. Further, following the decision of Jurisdictional High Court  in case of Sesa Goa Lt. v. JCIT (2020) 423 ITR 426 (Bom.), (HC)   and Chambal Fertilisers Ltd v. JCIT (2008) 102CCH 202 (Raj) (HC) the deduction of education cess and secondary and higher education cess was allowed. (AY.2014-15)