Held that education cess was not an allowable deduction. (AY.2010-11)
Tech Mahindra Business Services Ltd. v.ACIT (2024)112 ITR 21 (SN)(Mum)(Trib)
S. 40(a)(ii) : Amounts not deductible-Rates or tax-Education cess-Not an allowable deduction.
S. 40(a)(ii) : Amounts not deductible-Rates or tax-Education cess-Not an allowable deduction.
Held that education cess was not an allowable deduction. (AY.2010-11)