On appeal by the assessee, held that the Assessing Officer was to grant deduction on account of education cess paid by the assessee as an allowable business expenditure.(AY. 2009-10)
Tech Mahindra Business Services Ltd. v. DCIT (2021) 91 ITR 8 (SN) (Mum.)(Trib.)
S. 40(a)(ii) : Amounts not deductible-Rates or tax-Education Cess-Allowable as business expenditure. [S. 37(1)]