{"id":39342,"date":"2024-02-21T12:14:36","date_gmt":"2024-02-21T06:44:36","guid":{"rendered":"https:\/\/itatonline.org\/digest\/jcit-v-sesa-goa-ltd-2023-295-taxman-236-sc-editorial-sesa-goa-ltd-v-jcit-2020-423-itr-426-117-taxmann-com-96-bomhc-reversed\/"},"modified":"2024-05-05T21:58:50","modified_gmt":"2024-05-05T16:28:50","slug":"jcit-v-sesa-goa-ltd-2023-295-taxman-236-sc-editorial-sesa-goa-ltd-v-jcit-2020-423-itr-426-117-taxmann-com-96-bomhc-reversed","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/jcit-v-sesa-goa-ltd-2023-295-taxman-236-sc-editorial-sesa-goa-ltd-v-jcit-2020-423-itr-426-117-taxmann-com-96-bomhc-reversed\/","title":{"rendered":"JCIT v. Sesa Goa Ltd. (2023) 295 Taxman 236\/ 335 CTR 991\/(2024) 460 ITR 4 (SC) Editorial: Sesa Goa Ltd v.JCIT (2020) 423 ITR 426\/ 117 taxmann.com 96 (Bom)(HC), reversed."},"content":{"rendered":"<p>Allowing the appeal of the Revenue the Court held that education cess cannot be allowed as deduction in computing income chargeable under head &#8216;profits and gains of business or profession. (AY. 2008-09)<\/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), Art.136]  <\/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-39342","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-aey","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39342","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=39342"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39342\/revisions"}],"predecessor-version":[{"id":42671,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39342\/revisions\/42671"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=39342"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=39342"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=39342"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}