Home › Tax Laws › Chambal Fertilisers and Chemicals Ltd. v. JCIT (Raj)(HC),www.itatonline.org

Chambal Fertilisers and Chemicals Ltd. v. JCIT (Raj)(HC),www.itatonline.org

S. 40(a)(ii) : Amounts not deductible – Rates or tax – Education cess is not part of tax. Accordingly, the same is allowable as a deduction and disallowance cannot be made. CBDT Circular referred.

Court held that ; education cess is not part of tax. Accordingly, the same is allowable as a deduction and disallowance cannot be made. CBDT Circular referred.  ( ITA No. 52/2018, dt. 31.07.2018) ( AY.2004 -05)

[Click here to download PDF file]http://itatonline.org/archives/wp-content/uploads/Chambal-40-a-ii-Education-Cess.pdf