Calculation for grant of deduction u/s 37 (1) of the Income Tax Act for education cess

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Last updated: 03 June 2021
Quick Summary
This judgement from the Income Tax Appellate Tribunal addresses appeals concerning the calculation of deductions for education cess under Section 37(1) of the Income Tax Act. The case involves cross-appeals for assessment years 2010-11 and 2011-12, focusing on how certain expenses, including those related to education cess, are treated for tax deduction purposes. The tribunal considered arguments regarding the allocation of expenditure and its impact on the deduction allowed under Section 10A of the Act.

Court :
ITAT Delhi

Brief :
These are the four cross appeals of the same assessee for Assessment Year 2010-11 and 2011-12, these appeals also involve similar facts raising similar grounds, argued by both the parties together. Therefore, this bunch of appeals is disposed of by this common order.

Citation :
ITA No. 5801/Del/2017

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1 Year PLAN
1999
(Excl. of GST ₹359)

2 Years PLAN
3499
(Excl. of GST ₹629)

BEST VALUE
3 Years PLAN
4999
(Excl. of GST ₹899)

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