Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2021 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (10) TMI 397 - AT - Income TaxDeduction in respect of 'education cess on Income-tax' and 'secondary and higher education cess on Income-tax' - HELD THAT:- Hon'ble Bombay High Court in the case of Sesa Goa Limited v. JCIT [2020 (3) TMI 347 - BOMBAY HIGH COURT] had held education cess is an allowable expenditure as the word "cess" is conspicuously absent under the provisions of section 40(a)(ii) - we hold that education cess is to be allowed as deduction.
|