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Income Tax - Highlights / Catch Notes

Home Highlights April 2020 Year 2020 This

AO/CIT(A) have erred in disallowing the deduction for education ...

Income Tax

April 15, 2020

AO/CIT(A) have erred in disallowing the deduction for education cess on income-tax, dividend distribution tax and fringe benefit tax in computing the total income under normal provisions of the Act, consequently ordered to be deleted. - AT

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  1. Allowable deduction - Education Cess (EC) and Secondary & Higher Education Cess (SHEC) on income-tax - It is settled that, education cess on income-tax, dividend...

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