Education Cess cannot be allowed as an expenditure in view of the subsequent amendments in the Income Tax Act, 1961…
Education cess not a disallowable expenditure u/s 40(a)(ii) as the amendment proposed by Finance Bill 2022 is yet to take…
Education cess is an allowable expenditure under Section 37 of the Income Tax Act 1961. ITAT allows deduction on the…
Education cess & Secondary and Higher Education Cess are allowable deduction while computing income chargeable under the head of profits…