M/S EXPEDITORS INTERNATIONAL (INDIA) PVT LTD,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME-TAX, NEW DELHI

ITA 2242/DEL/2015Status: DisposedITAT Delhi30 July 2021AY 2009-1034 pages
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What did the Tribunal hold?

The Tribunal held that education cess is not a tax in the nature of income tax and is therefore allowable as a deduction under Section 37 of the Income Tax Act. The proceeds are not credited to the Consolidated Fund but to a separate fund for elementary education.

What were the facts?

The assessee claimed education cess paid on income tax as an allowable deduction. The revenue disallowed this deduction, arguing it was not permissible under Section 40(a)(ii) of the Income Tax Act.

What were the issues?

Whether education cess paid on income tax is an allowable business expenditure under Section 37 of the Income Tax Act, or if it is disallowed under Section 40(a)(ii).

Which sections of the Income-tax Act were involved?

Section 40(a)(ii),Section 37

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Cases cited in this judgment(11)Show list

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Heard together (4 matters)

ITA No. 2242/Del/2015
ITA No. 2260/Del/2015
ITA No. 5994/Del/2017
ITA No. 17/Del/2021

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IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I-2’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member

ITA No. 2242/Del/2015 : Asstt. Year: 2009-10 M/s Expeditors International (India) Vs DCIT, Pvt. Ltd., No. 6, Ground Floor, Circle-11(1), Sector-C, Pocket-8, Vasant Kunj, New Delhi New Delhi-110070 (APPELLANTT (RESPONDENT) PAN No. AAACE1795K ITA No. 2260/Del/2015 : Asstt. Year: 2009-10 ACIT, Vs M/s Expeditors International Circle-8(2), (India) Pvt. Ltd., No. 6, Ground New Delhi-110002 Floor, Sector-C, Pocket-8, Vasant Kunj, New Delhi-110070 (APPELLANTT (RESPONDENT) PAN No. AAACE1795K ITA No. 5994/Del/2017 : Asstt. Year: 2010-11 ACIT, Vs M/s Expeditors International (India) Circle-8(2), Pvt. Ltd., No. 6, Ground Floor, New Delhi-110002 Sector-C, Pocket-8, Vasant Kunj, New Delhi-110070 (APPELLANTT (RESPONDENT) PAN No. AAACE1795K ITA No. 17/Del/2021 : Asstt. Year: 2010-11 M/s Expeditors International (India) Vs ACIT, Pvt. Ltd., Room No. 7B, 1st Floor, Circle-7(1), Import Building No. 3, International New Delhi Cargo Terminal, Indira Gandhi International Airport, New Delhi-110037 (APPELLANTT (RESPONDENT) PAN No. AAACE1795K

ITA Nos. 2242 & 2260

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