Held that the Education Cess being an additional surcharge levied on income-tax part of income-tax and, therefore, education Cess is not allowable as deduction. (AY. 2012-13)
Dy. CIT v. Kanoria Chemicals & Industries Ltd. (2022) 215 TTJ 1003 (Kol)(Trib)
S. 40(a)(ii) : Amounts not deductible-Rates or tax-Education cess-Not allowable as deduction. [S. 37(1), Finance Act, 2011, 2(11)]