What is Sesa Goa Ltd. v. JCIT authority for?

Education cess paid on total income and dividend distribution tax are allowable deductions for income tax purposes.

How many judgments cite Sesa Goa Ltd. v. JCIT?

291 judgments on BharatTax cite Sesa Goa Ltd. v. JCIT (117 Taxmann.com 96), spanning 2015 to 2026.

Which sections of the Income Tax Act does Sesa Goa Ltd. v. JCIT come up under?

It is most often cited in judgments turning on Section 14A, Section 143(3), Section 40(a)(ii), Section 234B, Section 115JB, Section 270A.

Sesa Goa Ltd. v. JCIT (117 Taxmann.com 96)

At & T Global Network Services (India) Pvt. Ltd., New Delhi vs. DCIT Circle-2(1) - National E-Assesment Order, New Delhi

In the result, the appeal of the assessee is allowed and the Stay Application of the assessee is dismissed

ITA 489/DEL/2021[2016-17]Status: DisposedITAT Delhi24 Aug 2021AY 2016-17

Bench: Sh. Amit Shukladr. B. R. R. Kumar(Through Video Conferencing)

For Appellant: Sh. Ravi Sharma, Adv. &For Respondent: Sh. Surenderpal, CIT DR &

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I-1’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 489/Del/2021 : Asstt. Year : 2016-17 & SA No. 75/Del/2021 : Asstt. Year : 2016-17 AT&T Global Network Services Vs DCIT, (India) Pvt. Ltd., Vatika Triangle, 3rd Circle-2(1), National E- Floor, Sushant Lok-I, Block-A, Assessment Centre, Gurgaon, Haryana-122002 New Delhi (APPELLANT) (RESPONDENT) PAN No. AAFCA8810L Assessee by : Sh. Ravi Sharma, Adv. & Sh. Rishabh Malhotra, AR Revenue by : Sh. Surenderpal, CIT DR & Ms. Shashi Kajle, Sr.…

Addl. CIT, Special Range- 7, New Delhi vs. Pnb Housing Finance Ltd., New Delhi

In the result, the appeal of the Revenue is dismissed and the cross objection of the assessee is allowed for statistical purposes

ITA 5969/DEL/2017[2014-15]Status: DisposedITAT Delhi24 Aug 2021AY 2014-15

Bench: Shri R.K. Panda & Shri K. Narasimha Charyassessment Year: 2014-15

For Appellant: Sh. S. Krishnan, AdvocateFor Respondent: Sh. Farhat Khan, Sr. DR

Section 14ASection 36Section 36(1)(viii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’ NEW DLEHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER Assessment Year: 2014-15 Addl. CIT, Spcl. Range-7, vs. PNB Housing Finance Ltd., 9th Floor Antriksh Bhawan, New Delhi. 22, K.G. Marg, New Delhi. C.O. No. 18/Del/2021 (in ITA No. 5969/Del/2017 Assessment Year: 2014-15 PNB Housing Finance Ltd., vs. Addl. CIT, Spcl. Range-7, 9th Floor Antriksh Bhawan, New Delhi. 22, K.G. Marg, New Delhi. PAN : AAACP3682N (Appellant) (Respondent) Assessee by : Sh. S. Krishnan, Advocate Revenue by : Sh. Farhat Khan, Sr. DR Date o…

M/S Global E-Business Operations Private Limited, Bangalore vs. Joint Commissioner of Income Tax Special Range-3, Bangalore

In the result, appeal by the assessee is partly allowed

ITA 3379/BANG/2018[2014-15]Status: DisposedITAT Bangalore23 Aug 2021AY 2014-15

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariit(Tp)A No.3379/Bang/2018 Assessment Year: 2014-15 M/S. Global E-Business Operations (P) Ltd., Vs. The Joint Commissioner Of Kalyani Platina, Phase 2 Building, Income Tax, Survey No.1, 24, Kundanhalli Village, Special Range – 3, K. R. Puram Hobli, Bangalore. Bangalore – 560 066. Pan: Aabcg 2843 D Appellant Respondent Assessee By : Shri. Sharath Rao, Ca Revenue By : Ms. Neera Malhotra, Cit(Dr)(Itat), Bengaluru. Date Of Hearing : 12.08.2021 Date Of Pronouncement : 23.08.2021

For Appellant: Shri. Sharath Rao, CAFor Respondent: Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru

Section 143(3)Section 92

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER IT(TP)A No.3379/Bang/2018 Assessment Year: 2014-15 M/s. Global e-Business Operations (P) Ltd., Vs. The Joint Commissioner of Kalyani Platina, Phase 2 Building, Income Tax, Survey No.1, 24, Kundanhalli Village, Special Range – 3, K. R. Puram Hobli, Bangalore. Bangalore – 560 066. PAN: AABCG 2843 D APPELLANT RESPONDENT Assessee by : Shri. Sharath Rao, CA Revenue by : Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru. Date of hearing : 12.08.2021 Date of Pronouncement : 23.08.…

Northern Arc Capital Ltd (Formerly Known As Ifmr Capital Finance Pvt Ltd), Chennai vs. DCIT, Corp Cir-4(2), Chennai

In the result, appeal filed by the assessee is partly

ITA 205/CHNY/2019[2014-15]Status: DisposedITAT Chennai18 Aug 2021AY 2014-15

Bench: Shri V.Durga Rao & Shri G. Manjunathaआयकरअपीलसं./I.T.A.No.205/Chny/2019 ("नधा"रणवष" / Assessment Year: 2014-15) M/S. Northern Arc Capital Ltd. Vs The Deputy Commissioner Of Income Tax, [Formerly Known As Ifmr Capital Finance Pvt.Ltd.] Corporate Circle-4(2) 10Th Floor, Phase-I. Chennai. Iit Madras Research Park, Kanagam Village, Taramani, Chennai-600 113. Pan: Aacci 0979B (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr. Suresh Periasamy,JCITFor Respondent: 02.08.2021

Section 143(3)Section 14ASection 14A(2)

…earned A.R for the assessee submitted that the issue of deduction towards education cess & secondary and higher education cess is fully covered in favour of the assessee by the decision of Hon’ble Bombay High Court in the case of Sesa Goa Ltd. Vs JCIT (2020) 423 ITR 426, where it was held that cess is allowable as business expenditure u/s.37(1) of the Act. 16. The learned DR, on the other hand, fairly agreed that the issue is covered in favour of the assessee by the decision of the Hon’ble Bombay High Court in the case of Sesa Goa Ltd.(supra). 17. We have heard both the parties, perused material available on…

Divi'S Laboratories Ltd, Hyderabad vs. Addl.CIT, Range-1, Hyderabad

ITA 710/HYD/2015[2008-09]Status: DisposedITAT Hyderabad17 Aug 2021AY 2008-09

Bench: Shri S.S. Godara & Shri L. P. Sahu(Through Virtual Hearing)

For Appellant: Shri S. Rama RaoFor Respondent: Shri R. Dipak (D.R.)

Section 10BSection 115JSection 143(3)

…computation(s) regarding the impugned education cess(es)’ corresponding figures. We thus accept the assessee's identical petition(supra) dt.23.11.2020. 5. Coming to merits of the assessee's education cess claim, we notice that Sesa Goa Limited Vs. JCIT (2020) 423 ITR 426 (Bom) as well as (2019) 107 Taxman.com 484 (Raj) Chambal Fertilisers Ltd. Vs. JCIT take into consideration the CBDT’s Circular dt.18.05.1967 that the clinching expression “tax” employed in section 40(a)(ii) does not include “cess” and therefore the same is very much allowable as a deduction. We adopt the very reasoning mutatis mutandis and direct…

DCIT, Circle-17(1), Hyderabad vs. Divi'S Laboratories Ltd, Hyderabad

ITA 709/HYD/2015[2009-10]Status: DisposedITAT Hyderabad17 Aug 2021AY 2009-10

Bench: Shri S.S. Godara & Shri L. P. Sahu(Through Virtual Hearing)

For Appellant: Shri S. Rama RaoFor Respondent: Shri R. Dipak (D.R.)

Section 10BSection 115JSection 143(3)

…computation(s) regarding the impugned education cess(es)’ corresponding figures. We thus accept the assessee's identical petition(supra) dt.23.11.2020. 5. Coming to merits of the assessee's education cess claim, we notice that Sesa Goa Limited Vs. JCIT (2020) 423 ITR 426 (Bom) as well as (2019) 107 Taxman.com 484 (Raj) Chambal Fertilisers Ltd. Vs. JCIT take into consideration the CBDT’s Circular dt.18.05.1967 that the clinching expression “tax” employed in section 40(a)(ii) does not include “cess” and therefore the same is very much allowable as a deduction. We adopt the very reasoning mutatis mutandis and direct…

DCIT, Circle-17(1), Hyderabad vs. Divi'S Laboratories Ltd, Hyderabad

ITA 708/HYD/2015[2008-09]Status: DisposedITAT Hyderabad17 Aug 2021AY 2008-09

Bench: Shri S.S. Godara & Shri L. P. Sahu(Through Virtual Hearing)

For Appellant: Shri S. Rama RaoFor Respondent: Shri R. Dipak (D.R.)

Section 10BSection 115JSection 143(3)

…computation(s) regarding the impugned education cess(es)’ corresponding figures. We thus accept the assessee's identical petition(supra) dt.23.11.2020. 5. Coming to merits of the assessee's education cess claim, we notice that Sesa Goa Limited Vs. JCIT (2020) 423 ITR 426 (Bom) as well as (2019) 107 Taxman.com 484 (Raj) Chambal Fertilisers Ltd. Vs. JCIT take into consideration the CBDT’s Circular dt.18.05.1967 that the clinching expression “tax” employed in section 40(a)(ii) does not include “cess” and therefore the same is very much allowable as a deduction. We adopt the very reasoning mutatis mutandis and direct…

Deputy Commissioner of Income-Tax, Cir 1(1), Pune vs. M/S. City Corporation Ltd., (Earlier Known As M/S Amanora Future Towers P Ltd), Pune

In the result, the appeal of the Revenue is dismissed and that

ITA 44/PUN/2021[2014-15]Status: DisposedITAT Pune17 Aug 2021AY 2014-15

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Raviआयकर अपील सं. / Ita No.618/Pun/2020 िनधा"रण वष" / Assessment Year : 2014-15 Vs. M/S. City Corporation Limited, Dcit, Circle-1(1), (Earlier Known As M/S. Amanora Pune Future Towers Pvt. Ltd.,), 917/9A, City Chambers, F.C. Road, Shivajinagar, Pune-411004 Pan : Aakca3074H Appellant Respondent आयकर अपील सं. / Ita No.44/Pun/2021 िनधा"रण वष" / Assessment Year : 2014-15 Dcit, Circle-1(1), Vs. M/S. City Corporation Limited, Pune (Earlier Known As M/S. Amanora Future Towers Pvt. Ltd.,), 917/9A, City Chambers, F.C. Road, Shivajinagar, Pune-411004 Pan : Aakca3074H Appellant Respondent

…iscernible that it raises a pure question of law. We, therefore, admit the same. 8 On merits, the issue raised through the additional ground is no more res integra in view of the judgment of Hon’ble jurisdictional High Court in Sesa Goa Lt. Vs. JCIT (2020) 423 ITR 426 (Bom.) in which it has been held that Education Cess is not disallowable expenditure u/s.40(a)(ii) of the Income tax Act. 1961 (hereinafter also called as `the Act’). Similar view was earlier taken by the Hon’ble Rajasthan High Court in Chambal Fertilisers and Chemicals Ltd. and Another Vs. JCIT (2018) 102 CCH 0202 (Raj- HC). We, therefore, di…

Amanora Future Towers Pvt. Ltd, Pune vs. Deputy Commissioner of Income-Tax, Circle 1(1), Pune

In the result, the appeal of the Revenue is dismissed and that

ITA 618/PUN/2020[2014-15]Status: DisposedITAT Pune17 Aug 2021AY 2014-15

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Raviआयकर अपील सं. / Ita No.618/Pun/2020 िनधा"रण वष" / Assessment Year : 2014-15 Vs. M/S. City Corporation Limited, Dcit, Circle-1(1), (Earlier Known As M/S. Amanora Pune Future Towers Pvt. Ltd.,), 917/9A, City Chambers, F.C. Road, Shivajinagar, Pune-411004 Pan : Aakca3074H Appellant Respondent आयकर अपील सं. / Ita No.44/Pun/2021 िनधा"रण वष" / Assessment Year : 2014-15 Dcit, Circle-1(1), Vs. M/S. City Corporation Limited, Pune (Earlier Known As M/S. Amanora Future Towers Pvt. Ltd.,), 917/9A, City Chambers, F.C. Road, Shivajinagar, Pune-411004 Pan : Aakca3074H Appellant Respondent

…iscernible that it raises a pure question of law. We, therefore, admit the same. 8 On merits, the issue raised through the additional ground is no more res integra in view of the judgment of Hon’ble jurisdictional High Court in Sesa Goa Lt. Vs. JCIT (2020) 423 ITR 426 (Bom.) in which it has been held that Education Cess is not disallowable expenditure u/s.40(a)(ii) of the Income tax Act. 1961 (hereinafter also called as `the Act’). Similar view was earlier taken by the Hon’ble Rajasthan High Court in Chambal Fertilisers and Chemicals Ltd. and Another Vs. JCIT (2018) 102 CCH 0202 (Raj- HC). We, therefore, di…

Bajaj Holdings & Investment Ltd, Mumbai vs. Asst CIT (Ltu) 1, Mumbai

In the result, appeal of the assessee in ITA No

ITA 4077/MUM/2016[2011-12]Status: DisposedITAT Mumbai12 Aug 2021AY 2011-12

Section 10(34)Section 143(3)Section 14A

…ication of any facts and hence, we deem it fit to admit the same and take up for adjudication. We find that this issue is no longer res-integra in view of the decision of the Hon‟ble Jurisdictional High Court in the case of Sesa Goa Ltd., vs. JCIT reported in 423 ITR 426 wherein the Hon‟ble Bombay High Court held for education cess, higher and secondary education cess are liable for deduction in computing income chargeable under the head „profits and gains of business or profession‟. Accordingly, the additional ground raised by the assessee in this regard vide letter dated 04/10/2018 is hereby allowed. 11. In th…

Asst CIT Circle-11 (2)(1), Mumbai vs. M/S Shree Pushkar Chemicals and Fertilizers Ltd., Mumbai

In the result, Revenue’s appeal is dismissed

ITA 7008/MUM/2019[2015-16]Status: DisposedITAT Mumbai09 Aug 2021AY 2015-16

Bench: Shri S. Rifaur Rahman & Shri Ravish Sood

For Appellant: Shri S.S. NagarFor Respondent: Shri Manoj Mishra

Section 115JSection 40

…also allowed the claim by referring to the contents of the CBDT Circular (supra) as while relying upon the judgment of the Hon’ble Rajasthan High Court. We further notice that the Hon'ble Jurisdictional High Court in the case of Sesa Goa Ltd. v/s JCIT, [2007] 294 ITR 101 (Bom.), held the similar 11 M/s. Shree Pushkar Chemicals and Fertilizers Ltd. view. In view of the aforesaid, we see no legal infirmity in the impugned decision of the learned CIT(A) and do not warrant us to interfere with the order passed by the learned CIT(A) at the instance of the Revenue. Thus, the Revenue fails on this ground. The issue ar…

M/S Glaxosmithkline Asia Pvt. Ltd., Gurgaon vs. DCIT, Chandigarh

In the result, the appeal of the assessee is partly allowed

ITA 532/CHANDI/2014[2006-07]Status: DisposedITAT Chandigarh30 Jul 2021AY 2006-07

For Appellant: Shri Ajay Vohra, Sr.AdvFor Respondent: Smt. C. Chandrakanta, CIT DR

Section 143(3)Section 250(6)

…o claim of the assessee of education cess paid as allowable deduction. The Ld. Counsel for the assessee contended that the issue stood squarely covered by the decision of the Hon'ble High Courts of Bombay and Rajasthan in the case of Sesa Goa Ltd. Vs. JCIT, 117 Taxmann.com 96 (Bom) and Chambal Fertilizers & Chemicals Ltd. Vs. JCIT (DB) in ITA No.52/2018, order dated 31.07.2018 respectively. He further contended that following the aforesaid decision the ITAT in a number of cases had held education cess as an allowable claim. He further stated that there was no contrary decision of any other High Courts on th…

Expeditors International (India) Private Limited, New Delhi vs. ACIT Circle-7(1), New Delhi

In the result, all the appeals of the assessee are allowed and all the appeals of the revenue are dismissed

ITA 20/DEL/2021[2014-15]Status: DisposedITAT Delhi30 Jul 2021AY 2014-15