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The Tax PublishersIT(TP)A No. 3263/Mum/2017, IT(TP) No. 794/Mum/2018, IT(TP)A No. 3746/Mum/2016, IT(TP)A No. 1207/Mum/2018
2020 TaxPub(DT) 4585 (Mum-Trib)INCOME TAX ACT, 1961
Section 253(5)
Considering the binding decision of jurisdictional High Court in the case of Sesa Goa Ltd. and the fact that no new facts are necessary to be brought on record for considering additional ground of appeal regarding allowability of education cess under section 37(i) on merit, the same was admitted.
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Appeal (Tribunal) - Additional ground - Admissibility - Legal nature of
Assessee by way of additional ground raised before ITAT, challenged disallowance of education cess made by AO under section 40(a)(ii). Held: After binding decision of jurisdictional High Court in the case of Sesa Goa Ltd., the issue of deduction of education cess was no more res integra. Therefore, considering the binding decision of jurisdictional High Court and the fact that no new facts are necessary to be brought on record for considering additional ground of appeal on merit, the additional ground of appeal was admitted.
Followed:NTPC Ltd. (1998) 229 ITR 383 (SC) : 1998 TaxPub(DT) 342 (SC) and Sesa Goa Ltd. v. Jt. CIT 2020 TaxPub(DT) 1546.
REFERRED :
FAVOUR : In assessee's favour.
A.Y. : 2008-09 & 2010-11
INCOME TAX ACT, 1961
Section 40(a)(ii)
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