M/S GLAXO SMITHKLINE ASIA PVT. LTD.,GURGAON vs. ACIT, C-4(1), CHANDIGARH
In the result, all the appeals of the assessee and the Revenue, stand partly allowed for statistical purposes
ITA 1500/CHANDI/2018[2014-15]Status: DisposedITAT Chandigarh26 Oct 2021AY 2014-15
gain of any business or profession, which is not allowable as per the said sub-section, would include all surcharge and additional surcharge levied thereon.
Now coming to the nature of education cess,the Finance
Bill, by virtue of which the rate of taxes are determined in Schedule-1 thereof, deals with the levy of education cess at Chapter
