The assessee claimed deduction of education cess. The Tribunal held that the expression “tax” in section 40(a)(ii) includes education cess and, therefore, such cess is not an allowable deduction while computing business income. (AY. 2017-18).
Honda Motorcycle and Scooter India Pvt. Ltd. v. Asst. CIT [2023] 153 taxmann.com 567 / (2025) 129 ITR 6 (Delhi)(Trib.)
S. 40(a)(ii) : Amounts not deductible-Rates or tax-Education cess-Forms part of tax-Deduction not allowable.
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