Home › Income-Tax Act › ACIT v. India Power Corporation Ltd. (2021) 191 ITD 250 (Kol.)(Trib.)/Tasty Bite Eatables Ltd v .ACIT (2021) 89 ITR 699/ 214 TTJ 643 (Pune) (Trib)

ACIT v. India Power Corporation Ltd. (2021) 191 ITD 250 (Kol.)(Trib.)/Tasty Bite Eatables Ltd v .ACIT (2021) 89 ITR 699/ 214 TTJ 643 (Pune) (Trib)

S. 40(a)(ii) : Amounts not deductible-Rates or tax-Education cess is not income tax-Allowable deduction. [S. 37(1)]

Held that education cess is not an income-tax and same is an allowable deduction. (AY. 2013-14)