AVAYA INDIA PRIVATE LIMITED,MUMBAI vs. ACIT, CIRCLE-1(1), DELHI
In the result, the appeal of the assessee is allowed
ITA 466/DEL/2021[2016-17]Status: DisposedITAT Delhi09 Jul 2021AY 2016-17
Bench: Sh. Kul Bharatdr. B. R. R. Kumar(Through Video Conferencing) Ita No. 466/Del/2021 : Asstt. Year : 2016-17 Avaya India Pvt. Ltd., Vs Acit, 202, Platina, 2Nd Floor, Plot No. Circle-1(1), C-59, G-Block, Bandra Kurla New Delhi Complex, Bandra(E), Mumabi, Maharashtra-400051 (Appellant) (Respondent) Pan No. Aaeca3592N Assessee By : Sh. Kamal Sawhney, Adv. Revenue By : Sh. Surender Pal, Cit Dr Date Of Hearing: 05.07.2021 Date Of Pronouncement: 09.07.2021
For Appellant: Sh. Kamal Sawhney, AdvFor Respondent: Sh. Surender Pal, CIT DR
Section 143(3)Section 144C(13)Section 92C
…3] 144 ITR 317, the Karnataka High Court in CIT v. International Instruments (P.) Ltd. [1983] 144 ITR 936, Full Bench of the Kerala High Court in A. V. Thomas & Co. Ltd. v. CIT [1986] 159 ITR 431 and Madras High Court in Sundaram Industries Ltd. v. CIT [1986] 159 ITR 646. In the view which we are taking, we answer the question referred to us in the affirmative and against the assessee." 19 Avaya India Pvt. Ltd. 3.11.2.4 Thus, 'education cess' fails the test of deductibility at the first stage itself-i.e. under the terms of section 37(1) and, therefore, there is no further need to examine the embargo u/s 40(a)(ii)…
