Judgement

ITAT deletes penalty, holding education cess claim was bona fide and fully disclosed.

ITAT Deletes Penalty on Education Cess Deduction Claimed Bona Fide

The ITAT ruled that no penalty can be imposed for under-reported income when the taxpayer made a bona fide claim with full disclosure under a debatable legal position.

ITAT Deletes Penalty in Education Cess Dispute; Says Retrospective Amendment Not Grounds for Penalty

CESTAT allows cash refund of Education cess, Secondary, and Higher Education cess, and Krishi Kalyan cess

Education cess not allowable as expenditure: ITAT

ITAT provides Deduction on Education cess to PC Jewellers; Cess does not belong under Capital Expenditure or Personal Expenditure because it is not a capital expense

Education cess & higher education cess credits cannot be transferred into GST TRAN-1

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ITAT Deletes Penalty on Education Cess Deduction Claimed Bona Fide

ITAT Deletes Penalty in Education Cess Dispute; Says Retrospective Amendment Not Grounds for Penalty

CESTAT allows cash refund of Education cess, Secondary, and Higher Education cess, and Krishi Kalyan cess

Education cess not allowable as expenditure: ITAT

ITAT provides Deduction on Education cess to PC Jewellers; Cess does not belong under Capital Expenditure or Personal Expenditure because it is not a capital expense

Education cess & higher education cess credits cannot be transferred into GST TRAN-1