https://www.taxtmi.com/caselaws?id=302070 The Tribunal rectified its decision for A.Y. 2007-08, allowing deduction for education cess following a High Court ruling. For A.Y. 2008-09, the Tribunal acknowledged oversight in not addressing ESOP and education cess deductions, directing the AO to grant the education cess deduction and recalling the order to consider the ESOP deduction. Both Miscellaneous Applications were allowed for the respective assessment years. en-us Fri, 08 Jan 2021 00:00:00 +0530 Tue, 03 May 2022 20:06:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=302070 The Tribunal rectified its decision for A.Y. 2007-08, allowing deduction for education cess following a High Court ruling. For A.Y. 2008-09, the Tribunal acknowledged oversight in not addressing ESOP and education cess deductions, directing the AO to grant the education cess deduction and recalling the order to consider the ESOP deduction. Both Miscellaneous Applications were allowed for the respective assessment years. Case-Laws Income Tax Fri, 08 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=302070