2021 (6) TMI 1066

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..... has not analysed the services rendered by AE to assessee in the light of evidences filed by assessee. He also submitted that even Ld.CIT(A) summarily rejected submissions of assessee without verifying various evidences filed. Disallowance of management fee under section 40(a) of the Act by Ld.AO on protective basis - HELD THAT:- From the records we note that in the impugned order, this Tribunal remanded the issue of computation of arms length price of intragroup services back the Ld.AO, and accordingly this issue becomes academic. We refer to the specific observation of this Tribunal which consider this aspect in para 8 and para 25.Accordingly we reject this plea of assessee. We thus direct registry to fix the appeal only to adjudi .....

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..... Ld.AR submitted that assessee had filed an additional ground vide application dated 21/09/2020, challenging disallowance of education which has not been adjudicated. 3. On perusal of the records placed before us, we note that this issue has inadvertently not adjudicated while passing the impugned order. 4. The Ld.AR submitted that, at page 6 of the impugned order, this Tribunal observed that, assessee is not disputing to the segregation of management services to be bench marked separately. At the outset Ld.AR submitted that vide Ground No.1.3 assessee challenged segregation and separate benchmarking the intragroup services from the manufacturing and trading segment. 5. We have perused the submissions advanced by both sides in li .....

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..... n, while assessing the total income of the Appellant The Learned Assessing Officer ( Learned AD ) and Hon'ble Commissioner of Income Tax ( Hon'ble CIT(A) ), while assessing the total income of the Appellant for the year under consideration, have erred in not allowing a deduction for education cess and secondary higher education cess (collectively known as education cess ) for the year under consideration On the facts and circumstances of the case and in law, the Learned AD and Hon'ble CIT(A) ought to have allowed deduction of education cess for the year under consideration, though not claimed as a deduction by the Appellant while filing its return of income. Registry is directed to fix the appeal for hearing on .....

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