{"id":35978,"date":"2023-08-27T20:57:59","date_gmt":"2023-08-27T15:27:59","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dy-cit-v-kanoria-chemicals-industries-ltd-2022-215-ttj-1003-koltrib-4\/"},"modified":"2023-08-27T20:57:59","modified_gmt":"2023-08-27T15:27:59","slug":"dy-cit-v-kanoria-chemicals-industries-ltd-2022-215-ttj-1003-koltrib-4","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-kanoria-chemicals-industries-ltd-2022-215-ttj-1003-koltrib-4\/","title":{"rendered":"Dy. CIT v. Kanoria Chemicals &#038; Industries Ltd. (2022) 215 TTJ 1003 (Kol)(Trib)"},"content":{"rendered":"<p>Held that the Education Cess being an additional surcharge levied on income-tax part of income-tax and, therefore, education Cess is not allowable as deduction.\u00a0 (AY. 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 40(a)(ii) : Amounts not deductible-Rates or tax-Education cess-Not allowable as deduction. [S. 37(1), Finance  Act, 2011,  2(11)] <\/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-35978","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9mi","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35978","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=35978"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35978\/revisions"}],"predecessor-version":[{"id":35979,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35978\/revisions\/35979"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=35978"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=35978"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=35978"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}