2018 (5) TMI 2057

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....or the Respondent : Sh. R. Vijayaraghavan, Advocate. ORDER Per N.R.S. Ganesan, Judicial Member : This appeal of the Revenue is directed against the order of the Commissioner of Income Tax (Appeals) -17, Chennai, dated 21.08.2017 and pertains to assessment year 2011-12. 2. Shri Asish Tripathy, the Ld. Departmental Representative, submitted that the only issue arises for consideration is wheth....

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....unal in Wyeth Limited v. ACIT in I.T.A. No.6682/Mum/2011 dated 09.01.2015, found that this decision of the Mumbai Bench of this Tribunal was followed by the Chennai Bench in Saint Gobain Gyproc India Ltd., therefore, surcharge and education cess have to be adjusted against the tax payable. 3. On the contrary, Sh. R. Vijayaraghavan, the Ld.counsel for the assessee, submitted that surcharge and edu....