The Tribunal held that the education cess including secondary and higher education cess was not allowable as deduction.(AY.2013-14)
United Spirits Ltd. v. Dy. CIT (2022)97 ITR 272 (Bang) (Trib)
S. 37(1) : Business expenditure-Education cess on secondary and higher education cess-Not allowable as deduction. [S. 40(a)(ii)]