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Agrawal Coal Corporation Pvt. Ltd. v. ACIT (2020) 82 ITR 8 (Trib) (SN) (Indore) (Trib )

S. 37(1) : Business expenditure – Education Cess — Not a tax- Allowable as business expenditure .

Allowing the appeal the Tribunal held that Education Cess is not a tax  hence allowable as business expenditure .( AY.2016-17)