Held that payment of education cess including secondary and higher education cess is not allowable as deduction under section. (AY. 2015-16)
Infinera India (P.) Ltd. v. JtCIT (2022) 194 ITD 463 (Bang.) (Trib.)
S. 37(1) : Business expenditure-Education cess including secondary and higher education cess-Not allowable as deduction.