{"id":62768,"date":"2026-07-30T10:21:31","date_gmt":"2026-07-30T04:51:31","guid":{"rendered":"https:\/\/itatonline.org\/digest\/honda-motorcycle-and-scooter-india-pvt-ltd-v-asst-cit-2023-153-taxmann-com-567-2025-129-itr-6-delhitrib-2\/"},"modified":"2026-07-30T10:21:31","modified_gmt":"2026-07-30T04:51:31","slug":"honda-motorcycle-and-scooter-india-pvt-ltd-v-asst-cit-2023-153-taxmann-com-567-2025-129-itr-6-delhitrib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/honda-motorcycle-and-scooter-india-pvt-ltd-v-asst-cit-2023-153-taxmann-com-567-2025-129-itr-6-delhitrib-2\/","title":{"rendered":"Honda Motorcycle and Scooter India Pvt. Ltd. v. Asst. CIT [2023] 153 taxmann.com 567 \/ (2025) 129 ITR 6 (Delhi)(Trib.)"},"content":{"rendered":"<p>The assessee claimed deduction of education cess. The Tribunal held that the expression &#8220;tax&#8221; in section 40(a)(ii) includes education cess and, therefore, such cess is not an allowable deduction while computing business income. <strong>(<\/strong>AY. 2017-18).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 40(a)(ii) : Amounts not deductible-Rates or tax-Education cess-Forms part of tax-Deduction not allowable.<\/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_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-62768","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gko","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62768","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=62768"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62768\/revisions"}],"predecessor-version":[{"id":62769,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62768\/revisions\/62769"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=62768"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=62768"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=62768"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}