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2020 (8) TMI 719 - AT - Income TaxDeduction of Education Cess - claim of cess incurred during the year under consideration and which was claimed during the assessment proceedings - HELD THAT:- We observe that similar issue stands adjudicated by us in assessee’s own case for the Assessment Year 2012-13 to 2014-15 wherein we have decided in favour of the assessee allowing the claim of education cess to be allowed as an expenditure after relying the judgment of of Chambal Fertilizers and Chemicals Limited. [2018 (10) TMI 589 - RAJASTHAN HIGH COURT] Thus we allow the claim of education cess as an expenditure - Decided in favour of assessee.
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