Deduction of Cess not claimed earlier in return: ITAT remits issue back to AO

Sulzer Pumps India Limited Vs DCIT (ITAT Mumbai) As mentioned earlier, for the year under consideration, the assessee has paid a sum of Rs.51,28,703/- as Cess in the return filed by it. It did not claim the amount paid, as deduction in the return filed by it for AY 2012-13. However, in the light of the recent decision of the Hon’ble Bombay High Court in Sesa Goa Limited (supra), the assessee has filed an additional ground claiming that it is eligible for deduction of the amount paid as Cess for the year under consideration. In Ultratech Cement Ltd. (supra), the Bombay High Court has held tha...