{"id":2261,"date":"2018-09-06T16:05:33","date_gmt":"2018-09-06T16:05:33","guid":{"rendered":"http:\/\/itatonline.org\/digest\/chambal-fertilisers-and-chemicals-ltd-v-jcit-rajhcwww-itatonline-org\/"},"modified":"2018-09-06T16:05:33","modified_gmt":"2018-09-06T16:05:33","slug":"chambal-fertilisers-and-chemicals-ltd-v-jcit-rajhcwww-itatonline-org","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/chambal-fertilisers-and-chemicals-ltd-v-jcit-rajhcwww-itatonline-org\/","title":{"rendered":"Chambal Fertilisers and Chemicals Ltd. v. JCIT (Raj)(HC),www.itatonline.org"},"content":{"rendered":"<p>Court held that ; education cess is not part of tax. Accordingly, the same is allowable as a deduction and disallowance cannot be made. CBDT Circular referred. <strong>\u00a0<\/strong>( ITA No. 52\/2018, dt. 31.07.2018) ( AY.2004 -05)<\/p>\n<p><strong>[Click here to download PDF file]<\/strong><a href=\"http:\/\/itatonline.org\/archives\/wp-content\/uploads\/Chambal-40-a-ii-Education-Cess.pdf\">http:\/\/itatonline.org\/archives\/wp-content\/uploads\/Chambal-40-a-ii-Education-Cess.pdf<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 40(a)(ii) : Amounts not deductible &#8211; Rates or tax &#8211; Education cess is not part of tax. Accordingly, the same is allowable as a deduction and disallowance cannot be made. CBDT Circular referred.<\/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":[1],"tags":[],"class_list":["post-2261","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-At","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2261","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=2261"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2261\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=2261"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=2261"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=2261"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}