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2021 (1) TMI 533 - AT - Income TaxAddition u/s 40(a)(ia) - Disallowance in respect of education 'cess' while computing total income under the normal provisions of the Act - HELD THAT:- Parliament has used the word "cess" specifically in certain provisions of the Act (refer inter alia Section 43B of the Act). Therefore, when Section 40(a)(ii) of the Act, does not spell out "cess" which is paid by the assessee as not allowable as deduction and the definition of 'Tax' does not specify 'cess' as Tax, we are of the opinion that cess cannot be treated as Tax for the purpose of Section 40(a)(ii) of the Act. And in this context, the legal maxim "Expressio Unius Est Exclusio Alterius" comes into play which means Express mention of one implies the exclusion of another. We find substance in the ground raised by the assessee in respect of its claim for allowing the education cess. Therefore, we following the decision in M/s. Chambal Fertilizers Ltd. [2018 (10) TMI 589 - RAJASTHAN HIGH COURT] and Sesa Goa Ltd. [2020 (3) TMI 347 - BOMBAY HIGH COURT] direct the AO to allow deduction in respect of amount paid by the assessee as education cess while computing total income under the normal provisions of the Act.- Decided in favour of assessee.
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