![Payment of Education cess cannot be considered as an expenditure u/s 37 and 40(a)(ii) of Income Tax Act : ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Payment-of-Education-cess-expenditure-Income-Tax-Act-ITAT-Education-cess-Payment-taxscan.jpg "Payment of Education cess cannot be considered as an expenditure u/s 37 and 40(a)(ii) of Income Tax Act : ITAT [Read Order]")
Payment of Education cess cannot be considered as an expenditure u/s 37 and 40(a)(ii) of Income Tax Act : ITAT [Read Order]
The New Delhi bench of Income Tax Appellate Tribunal (ITAT) held that the payment of educational cess should not be allowed as an expenditure under...
![Secondary and Higher Secondary Education Cess are Part of Tax; No Deduction Available: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Secondary-and-Higher-Secondary-Education-Cess-Education-Cess-Higher-Secondary-Education-Cess-Education-Cess-are-Part-of-tax-No-Deduction-Available-ITAT-taxscan.jpg "Secondary and Higher Secondary Education Cess are Part of Tax; No Deduction Available: ITAT [Read Order]")
![Education Cess is Not Allowable as Expenditure u/s 37 of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Education-Cess-Expenditure-Income-Tax-Act-Taxscan.jpg "Education Cess is Not Allowable as Expenditure u/s 37 of Income Tax Act: ITAT [Read Order]")
![Refund allowable on Pre-GST unutilized Credit of Education Cess, SHEC: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Refund-Refund-allowable-Pre-GST-unutilized-Credit-Education-Cess-SHEC-CESTAT-Taxscan.jpg "Refund allowable on Pre-GST unutilized Credit of Education Cess, SHEC: CESTAT [Read Order]")
![CESTAT confirms denial of Cenvat Credit on Secondary and Higher Education Cess under Invoice issued by EOU [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/CESTAT-Cenvat-Credit-Secondary-and-Higher-Education-Cess-Education-Cess-Invoice-EOU-taxscan.jpg "CESTAT confirms denial of Cenvat Credit on Secondary and Higher Education Cess under Invoice issued by EOU [Read Order]")
CESTAT upholds utilization of Cenvat Credit of basic Excise Duty for Discharge of Education Cess [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), upheld utilization of cenvat credit of basic excise duty for discharge of education cess. Pursuant to...
![CESTAT upholds utilization of Cenvat Credit of basic Excise Duty for Discharge of Education Cess [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/CESTAT-Cenvat-Credit-Excise-Duty-Excise-Discharge-Education-Cess-Education-Taxscan.jpg "CESTAT upholds utilization of Cenvat Credit of basic Excise Duty for Discharge of Education Cess [Read Order]")
Education Cess including Secondary and Higher Secondary Education Cess is not allowable as a Deduction: ITAT [Read Order]
The Pune bench of the Income Tax Appellate Tribunal (ITAT) has held that the education Cess including secondary and higher secondary education cess is not allowable as deduction. CC Engineers Pvt....
![Education Cess including Secondary and Higher Secondary Education Cess is not allowable as a Deduction: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Education-Cess-Secondary-Education-Cess-Higher-Secondary-Education-Cess-Deduction-ITAT-taxscan.jpg "Education Cess including Secondary and Higher Secondary Education Cess is not allowable as a Deduction: ITAT [Read Order]")
Supreme Court holds Education Cess not Allowable as Expenditure u/s 40(a)(ii) as amended retrospectively in Budget 2022 [Read Order]
The Supreme Court has held the education cess paid to be not allowable as expenditure under Section 40(a)(ii) of the Income Tax Act, 1961 amended retrospectively vide Finance Act, 2022. The...
![Supreme Court holds Education Cess not Allowable as Expenditure u/s 40(a)(ii) as amended retrospectively in Budget 2022 [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Supreme-Court-Education-Cess-Expenditure-Budget-2022-taxscan.jpg "Supreme Court holds Education Cess not Allowable as Expenditure u/s 40(a)(ii) as amended retrospectively in Budget 2022 [Read Order]")
Non-Utilised Cenvat Credit of EC & SHEC for Payment of Output Tax/duty after 01.03.2015 is allowable to Refund: CESTAT [Read Order]
The Customs, Excise &Service Tax Appellate Tribunal (CESTAT) of Delhi has held that the non-utilised Cenvat credit of EC & SHEC for payment of output tax/duty after 01.03.2015 is allowable to...
![Non-Utilised Cenvat Credit of EC & SHEC for Payment of Output Tax/duty after 01.03.2015 is allowable to Refund: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Cenvat-Credit-EC-SHEC-Payment-Output-Tax-Refund-CESTAT-taxscan.jpg "Non-Utilised Cenvat Credit of EC & SHEC for Payment of Output Tax/duty after 01.03.2015 is allowable to Refund: CESTAT [Read Order]")
Relief to PC Jewellers: ITAT grants Deduction on Expense of Education Cess as it does not fall under Capital Expense, Personal Expenditure [Read Order]
In a major relief to PC Jwellers, the Income Tax Appellate Tribunal (ITAT) has granted the Deduction on Expense of Education Cess as it does not fall under capital expense, personal...
![Relief to PC Jewellers: ITAT grants Deduction on Expense of Education Cess as it does not fall under Capital Expense, Personal Expenditure [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/12/ITAT-PC-Jwellers-Education-Cess-Deduction-Capital-Expense-personal-Expenditure-Taxscan.jpeg "Relief to PC Jewellers: ITAT grants Deduction on Expense of Education Cess as it does not fall under Capital Expense, Personal Expenditure [Read Order]")
CESTAT’s Order allowing Refund Claims for Education Cess attained Finality as Revenue failed to Challenge before Higher Authority: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chandigarh Bench held that the CESTAT’s Order allowing refund claims for Education Cess attained Finality as Revenue failed to...
![CESTAT’s Order allowing Refund Claims for Education Cess attained Finality as Revenue failed to Challenge before Higher Authority: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/11/351613c1-5852-412a-b52a-213f8d61be72.jpg "CESTAT’s Order allowing Refund Claims for Education Cess attained Finality as Revenue failed to Challenge before Higher Authority: CESTAT [Read Order]")