ITAT allows deduction for education cess

Bajaj Electricals Ltd. Vs ACIT OSD (ITAT Mumbai)

It is a fact on record that reliance was placed by the assessee’s counsel at the time of original hearing on the decision of the Hon’ble Rajasthan High Court in the case of Chambal Fertilizers referred to supra together with various other Tribunal decisions as detailed in Miscellaneous Application. We find that this Tribunal admittedly while disposing off its appeal and more particularly in the additional ground raised in respect of deduction claimed on account of educatio

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