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ARTICLE · 29 APRIL 2020

Education ‘CESS' Not A Tax?

Khaitan & Co.
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Recently, in the case of Sesa Goa Limited v The Joint Commissioner of Income-Tax, the High Court of Bombay at Goa allowed a deduction in respect of cess (education cess and higher and secondary education cess) ...

IndiaTax
Vinita Krishnan
Vinita Krishnan
Sneh Shah
Sneh Shah
Avin Jain
Avin Jain
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Recently, in the case of Sesa Goa Limited v The Joint Commissioner of Income-Tax (ITA No. 17/2013), the High Court of Bombay at Goa allowed a deduction in respect of cess (education cess and higher and secondary education cess) from the business income of the taxpayer.

Background

As per the Income Tax Act, 1961 (IT Act), the base tax liability of a tax payer is to be increased by a surcharge (at the rates applicable for each category of taxpayer), and the aggregate of tax and surcharge is to be further increased by a 'cess' (earlier in the form of an education and higher and secondary education cess at the rate of 3%, and now replaced with a health and education cess at the rate of 4%).

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