ITAT Dismisses Revenue's Challenge on Education Cess Deduction, Case Remanded to CIT(A) for Proper Review

ITAT dismissed Revenue's appeal against Education Cess deduction but remanded the case to CIT(A) for re-examination due to inadequate initial analysis. The tribunal emphasized cess deductibility requires thorough factual verification, keeping the core legal issue unresolved. This underscores appellate authorities' obligation to provide reasoned orders while delaying final clarity on cess treatment as business expenditure.