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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 ...


Error in Disallowing Education Cess Deduction on Taxes Corrected by Deleting Disallowance in Income Calculation.

April 15, 2020

Case Laws     Income Tax     AT

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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