https://www.taxtmi.com/caselaws?id=426006 The Tribunal dismissed the assessee's appeal on the deduction of education cess. It partly allowed the Revenue's appeal, affirming the CIT(A)'s decisions on the apportionment of common head office and selling expenses, and the deduction on the sale of scrap. The Tribunal also upheld the deletion of the disallowance under section 14A read with Rule 8D, except for the restoration of the assessee's suo moto disallowance of Rs. 1,63,498/-. en-us Fri, 29 Jul 2022 00:00:00 +0530 Thu, 04 Aug 2022 10:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426006 The Tribunal dismissed the assessee's appeal on the deduction of education cess. It partly allowed the Revenue's appeal, affirming the CIT(A)'s decisions on the apportionment of common head office and selling expenses, and the deduction on the sale of scrap. The Tribunal also upheld the deletion of the disallowance under section 14A read with Rule 8D, except for the restoration of the assessee's suo moto disallowance of Rs. 1,63,498/-. Case-Laws Income Tax Fri, 29 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426006