The Tax Publishers021 TaxPub(DT) 6029 (Sur-Trib) : (2021) 091 ITR (Trib) 0503 N.R. Agarwal Industries Ltd. v. Asstt./Dy. CIT Partly in favour of Assessee, Sur-Trib, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14, I.T. (S.S.) A. Nos. 14, 15, 16, 46, 47, 48, 49, 1302, 1303, 1526, 1527 & 3032/Ahd/2016 & Cross Objection Nos. 4, 41 & 42/Ahd/2016, 05-Jul-2021

INCOME TAX ACT, 1961

Section 254(1)

Assessee by way of additional ground of appeal raised before ITAT challenged order of AO disallowing deduction of education cess and higher education cess as allowable expenditure under section 40(a)(ii). The issue being legal in nature and facts being already available on record, the ground of appeal raised by assessee was admitted for adjudication.

Appeal (Tribunal) - Additional ground - Admissibility - Legal issue not requiring investigation into new facts

Assessee by way of additional ground of appeal raised before ITAT challenged order of AO disallowing deduction of education cess and higher education cess as allowable expenditure under section 40(a)(ii). Held: Facts relating to adjudication of additional ground of appeal raised by the assessee were available on the record. Moreover, assessee had raised grounds of appeal on the basis of decision of Rajasthan and Bombay High Court in Chambal Fertilizer and Chemicals Ltd. and Sesa Goa Ltd. respectively. Therefore, additional ground of appeal raised by assessee was admitted for adjudication.

REFERRED :

FAVOUR : Matter remanded.

A.Y. : 2007-08 to 2013-14


INCOME TAX ACT, 1961

Section 254(1)

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