Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Supreme Court: Education Cess as Disallowable Expenditure</h1> <h3>JOINT COMMISSIONER OF INCOME TAX RANGE –II Versus CHAMBAL FERTILIZERS AND CHEMICALS LTD.</h3> The Supreme Court considered whether education cess is disallowable expenditure under section 40(a)(ii) of the Income Tax Act. The court condoned the ... Notice issued for consideration of following substantial question of law : “Whether the Hon’ble High Court and the ITAT under the facts and circumstances of the case have erred in holding that the education cess is disallowable expenditure u/s 40(a)(ii)?' The Supreme Court considered whether education cess is disallowable expenditure under section 40(a)(ii) of the Income Tax Act. The court condoned the delay and issued notice on the question. The matter was listed with SLP Diary No.4414 of 2019.