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2022 (3) TMI 28 - AT - Income TaxNature of expenses - Disallowance of repairs & maintenance expenses - revenue or capital expenses - HELD THAT:- Since the assessee itself is accepting that 23 items found in the list are capital in nature, the addition of above said items are confirmed. With regard to remaining 32 items, we are of the view that they require verification at the end of the AO in the light of decisions relied upon by the assessee. Accordingly, we restore this issue to the file of AO for examining the claim of assessee with regard to the 32 items found in the list. Claim of depreciation on the amount held to be capital in nature which was disallowed from repairs & maintenance expenditure. Since this claim of the assessee is in accordance with law, we restore this issue to the file of the A.O. with a direction to allow depreciation thereon in accordance with law. Disallowance of claim for deduction u/s 80G - contributions made under CSR scheme - HELD THAT:- We direct the A.O. to allow deduction u/s 80G of the Act in respect of contributions made under CSR scheme, after examining the claim of the assessee that the said payments are eligible for deduction u/s 80G. Claim for deduction of Education Cess including secondary & higher education Cess on income tax as deduction while computing the total income - HELD THAT:- Following the above said decision of Kolkata bench of Tribunal in the case of Kanoria Chemicals & Industries Ltd [2021 (10) TMI 1153 - ITAT KOLKATA] we hold that payment of education cess including secondary and higher education cess is not allowable as deduction. Accordingly, we reject this ground of the assessee.
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