Education & secondary higher education cess not disallowable

Honeywell Technology Solutions Lab Pvt. Ltd. Vs DCIT (ITAT Bangalore)

We respectfully following the aforesaid judgment of the Honable High Court of Bombay in the case of Sesa Gold Limited (supra), therein conclude that ‘Education Cess’ and the Secondary and Higher Education Cess is not disallowable as a deduction u/s 40(a)(ii) of the Act.

FULL TEXT OF THE ORDER OF ITAT BANGALORE

This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals), Bangalore dt.24.01.2018.

1.1 In this appeal, the first issue is with regard to disallowance of deduction of claim under Section 80JJAA of the Income Tax Act, 1961 (‘the Act’).

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