TaxTMI 
TaxTMI 
2021 (10) TMI 397
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...., Addl. CIT-DR ORDER Per George George K., JM This appeal was disposed of by the ITAT vide its order dated 25.11.2020. The assessee filed Miscellaneous Petition No. 41/Bang/2021. The Tribunal vide its order dated 25.06.2021 recalled the ITAT's order dated 25.11.2020 for the limited purpose of adjudication of additional ground (which was omitted to be adjudicated by the ITAT). The additional....
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....r consideration, though not claimed as a deduction by the Appellant while filing its return of income." 2. The brief facts of the case are as follows: For the assessment year 2009-2010, the assessee had remitted education cess and secondary and higher secondary education cess (collectively known as 'education cess') of a sum of Rs. 7,09,741. The assessee omitted to claim the same as an ....
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.... v. JCIT (supra) had held education cess is an allowable expenditure as the word "cess" is conspicuously absent under the provisions of section 40(a)(ii) of the I.T. Act. The relevant finding of the Hon'ble High Court reads as follows:- "23. If the legislature intended to prohibit the deduction of amounts paid by a Assessee towards say, "education cess" or any other "cess", then, the legisla....
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....Fertilizers and Chemical Limited (D.B. IT Appeal No. 52 of 2018 (judgment dated 31.07.2018) had held education cess is not to be disallowed u/s. 40(a)(ii) of the I.T. Act. The relevant finding of the Hon'ble Rajasthan High Court, reads as follows:- "13. On the third issue in appeal No. 52/2018, in view of the circular of CBDT where word "Cess" is deleted, in our considered opinion, the tribu....