Education cess – OnlineTaxUpdate

Education Cess (EC), Secondary and Higher Education Cess (SHEC), and Krishi Kalyan Cess (KKC) can only be utilized for their specific purposes

byVikash Agarwal18/09/202418/09/2024

Blessed, that the recent ruling by Hon’ble Kerala High Court in the case of M/S. MUTHOOT FINANCE LIMITED ruled on 03.09.2024 aligns closely with the views I expressed in my article long ago.

GST Article Pre-GST

Assessee entitled to refund of unutilized Cenvat credit of Education and S&H Education Cess

byCA Bimal Jain15/02/202315/02/2023

The CESTAT, Ahmedabad in USV Private Limited v. Commissioner of Central Excise & ST, Daman [Final Order No. A/10198/2023 dated…

GST Article Supreme Court

Cess/Surcharge is not allowed as business expenditure u/s 37 of the IT Act, 1961

byCA Bimal Jain24/12/202224/12/2022

The Hon’ble Supreme Court (“the Supreme Court”) in the case of Joint Commissioner of Income Tax v. M/s. Chambal Fertilizers…

GST Article Pre-GST

Pre-GST unutilized Credit of Education Cess, SHEC and KKC eligible to be refunded

byCA Bimal Jain07/08/202207/08/2022

The CESTAT, Chennai Bench in the matter of M/s International Seaport Dredging Pvt. Ltd v Commissioner of GST & Central…

Products

Direct Tax Manual (set of 3 volumes) 2026 Edition

Direct Taxes Ready Reckoner (3rd Edition.2026)

Income Tax Rules, 2026 (36th edn., 2026)

Income Tax Act, 2025 (39th edn., 2026)

GST Ready Reckoner by Bharat