Education cess is allowable expenditure under Section 37 of Income Tax Act 1961 – ITAT
February 9, 2021
Income Tax, ITAT
Education cess is an allowable expenditure under Section 37 of the Income Tax Act 1961. ITAT allows deduction on the basis of CBDT circular and PAN India judgments ABCAUS Case Law CitationABCAUS 3450 (2021) (02) ITAT Important case law relied referred:National Thermal Power Co. Ltd. vs CIT (1998) …