{"id":20827,"date":"2021-08-05T17:56:05","date_gmt":"2021-08-05T12:26:05","guid":{"rendered":"https:\/\/itatonline.org\/digest\/kalyani-steels-ltd-v-dcit-2021-87-itr-3-sn-punetrib-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-l\/"},"modified":"2021-08-05T17:56:05","modified_gmt":"2021-08-05T12:26:05","slug":"kalyani-steels-ltd-v-dcit-2021-87-itr-3-sn-punetrib-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-l","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/kalyani-steels-ltd-v-dcit-2021-87-itr-3-sn-punetrib-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-l\/","title":{"rendered":"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.)"},"content":{"rendered":"<p>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\u00a0 in case of Sesa Goa Lt. v. JCIT (2020) 423 ITR 426 (Bom.), (HC) \u00a0\u00a0and 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)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 40(a)(ii) : Amounts not deductible-Rates or tax-Education cess is an allowable expenditure.<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-20827","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5pV","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20827","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=20827"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20827\/revisions"}],"predecessor-version":[{"id":20828,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20827\/revisions\/20828"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=20827"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=20827"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=20827"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}