Tribunal held that the education cess was a disallowable expenditure under S. 40(a)(ii) and not allowable expenditure under S.37(1) of the Act (AY.2009 -10)
ACIT v. Chambal Fertilisers And Chemicals Limited. (2018) 61 ITR 33 (Jaipur) (Trib)
S. 40(a)(ii) : Amounts not deductible – Rates or tax – Education Cess was held to be not allowable as business expenditure [ S. 37(1) ]