additional ground No.15
and additional ground on education cess. This additional ground on
education cess has been wrongly numbered as ground No.15. Ground ... additional ground No.15 and additional ground on education
cess read as follows:
7. The Learned AO / Learned Panel erred in considering Operating
Profit
ESOP) to its
employees.
b. The claim for deduction of Education Cess and higher
education Cess.
Since identical issues have been raised in both ... urged by the assessee relates to the claim of
deduction of education Cess expenditure. This claim has been
raised for the first time before
M/S Honeywell Technology Solutions Lab ... vs Deputy Commissioner Of Income Tax ... on 7 January
relation to
any trade, commerce or business,
for a fee or cess or any other consideration, irrespective of
the nature of use or application ... service in relation to any trade, commerce or
business, for a cess or fee or any other consideration,
irrespective of the nature
under section 43 B, by invoking clause
(a) covering "tax, duty, cess or fee, by whatever name called,
under any law for the time ... that, section 43B contemplates that,
a law must levy a tax, duty, cess or fee, and that there is no such
levy in the case
under section 43 B, by invoking clause
(a) covering "tax, duty, cess or fee, by whatever name called,
under any law for the time ... that, section 43B contemplates that,
a law must levy a tax, duty, cess or fee, and that there is no such
levy in the case
under section 43 B, by invoking clause
(a) covering "tax, duty, cess or fee, by whatever name called,
under any law for the time ... that, section 43B contemplates that,
a law must levy a tax, duty, cess or fee, and that there is no such
levy in the case
under section 43 B, by invoking clause
(a) covering "tax, duty, cess or fee, by whatever name called,
under any law for the time ... that, section 43B contemplates that,
a law must levy a tax, duty, cess or fee, and that there is no such
levy in the case
under section 43 B, by invoking clause
(a) covering "tax, duty, cess or fee, by whatever name called,
under any law for the time ... that, section 43B contemplates that,
a law must levy a tax, duty, cess or fee, and that there is no such
levy in the case
under section 43 B, by invoking clause
(a) covering "tax, duty, cess or fee, by whatever name called,
under any law for the time ... that, section 43B contemplates that,
a law must levy a tax, duty, cess or fee, and that there is no such
levy in the case
