health
and education cess during the course of assessment proceedings and filed
a letter for a voluntary disallowance of health and education cess. Post
amendment ... perspective that ―Education Cess‖ imposed by Finance Act 2004 and
subsequent Acts and then designated as ―Education and Health
Cess‖ are actually
deduction towards education cess
amounting to Rs.11,53,846/-. Accordingly, the assessment was
completed by adding back the education cess claimed ... allowable
deduction. It is stated that the claim of deduction of education
cess was based on Circular No.91/58/66-ITJ(19) dated
learned A.O be directed to
allow the deduction of education cess on the income tax paid given the fact that the same ... allowable deduction."
24. The Ground No.2 in C.O raised by the assessee is in respect of deduction of
education cess on income
Assessing Officer be directed to allow the deduction in respect of education
cess paid on income-tax amounting ... then the Appellant humbly request your Honours to allow the
deduction of total education cess paid on income-tax after considering the
additional education cess
following
decision passed wherein deduction of Education cess and Higher and
Secondary Education Cess was allowed as deduction
ITA Nos. 165/Ahd/2021 ... your honour that deduction of
"Education cess, including secondary and higher education cess" be allowed
as deduction under Income Tax Act, 1961 while
capital receipt in
nature not liable to tax."
Deduction of education cess u/s 37
"9. The Hon'ble ITAT ... subsidy under TUF scheme and
other pertaining to allowance of deduction of education
cess u/s 37 of the Act.
34. The issue of admissibility
direction.
17. With respect to the additional ground for the deduction of education cess paid by
the assessee on the total income, we find that ... find that assessee has raised the additional ground claiming deduction of
education cess paid by the assessee on the total income as well as dividend
M/S Honeywell Technology Solutions Lab ... vs Deputy Commissioner Of Income Tax ... on 7 January
company vide reply dated 19.03.2022 has withdrawn its claim for
deduction of education cess and accepted the proposed variation.
The Assessing Officer has passed ... assessment order dated
22.09.2022 whereby single addition in relation to deduction of
education cess of Rs.12,85,58,982/- is made and added
Grasim Industries Ltd ( Corporate ... vs Addl Cit Rg 6(3), Mumbai on 25 February, 2025
