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Income Tax Appellate Tribunal, ‘B’ BENCH : BANGALORE
Before: SHRI N.V VASUDEVAN & MS. PADMAVATHY S
O R D E R Per Padmavathy S, Accountant Member
These appeals of both the assessees are directed against the order of CIT(A)-3, Bengaluru dated 19.09.2017 for the asst. year 2013-14 and 2014-15. All these appeals were heard together and hence they are being disposed of by this common order for the sake of convenience.
The issue arises out of the appeals 2575 & 2502/Bang/2017 are as follows - 1. Service tax receivables treated as income (ground No.1) 2. Disallowance of year-end provisions of previous year reversal in current year claimed as a deduction u/s 40(a) of the Act (ground No.2) 3. Excess levy of interest u/s 234B of the Act (ground No.3)
For assessee raised the following issues - 1. Disallowance of year-end provisions of previous year reversal in current year claimed as a deduction u/s 40(a) of the Act (ground No.2) 2. Short credit on interest u/s 244A (ground No.2) 3. Excess levy of interest u/s 234D (ground No.3)
The assessee also raised additional ground for all these appeals for deduction in respect of Education Cess on Income-tax and the Secondary and Higher Education Cess on Income-tax for the years