2024 (4) TMI 806

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..... endments in the Income Tax Act, 1961, Education Cess cannot be allowed as an expenditure. In view of the statement made, the impugned judgment is set aside and the appeal is allowed, holding that the Education Cess cannot be allowed as an expenditure. However, the assessing officer while implementing and giving effect to this order, will examine the question of the quantum/amount of Education Cess .....

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..... the impugned judgment is set aside and the appeal is allowed, holding that the Education Cess cannot be allowed as an expenditure. However, the assessing officer while implementing and giving effect to this order, will examine the question of the quantum/amount of Education Cess , if any, claimed by the respondent SESA Goa Ltd., as an expenditure in the returns or in the proceedings. Appeal is all .....

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