The Tribunal held that the education cess paid on Income-tax doesn’t come under the purview of the definition of tax as it is levied on the amount of Income Tax, but not on profits of business. The Tribunal dismissed the revenue appeal relying on the CIT(A) order, CBDT Circular No. 91/58/66-ITJ (19) dated 18-5-1967, judgments of the Rajasthan High Court in Chambal Fertilizers and Chemicals Ltd. v. Jt. CIT [2019] 107 taxmann.com 484 and jurisdictional High Court in the case of Sesa Goa Ltd. v. Jt. CIT  [2007] 294 ITR 101 (Bom) (HC).(AY. 2015-16)