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2023 (9) TMI 952 - SC ORDER“Education Cess” allowed as an expenditure - HELD THAT:- Respondent states that the respondent – Sesa Goa Ltd. (now known as M/s. Vedanta Ltd.) had not claimed the “Education Cess” as an expenditure in the return. The claim was made in the appellate proceedings before the CIT(Appeals). It is stated that no amount has been refunded to the respondent. AO will examine these statements and pass appropriate orders. Appeal is allowed in above terms.
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