https://www.taxtmi.com/article/detailed?id=9178 Cess levied on income-tax for specified public purposes (for example, education and health cess) is characterised as a fee or service charge and, because the term "cess" is absent from Section 40(a)(ii), such cess is not covered by that statutory disallowance and should be treated as an allowable deduction when incurred in relation to business; recent tribunal and High Court decisions have applied this interpretation, although some conflicting rulings and pending appeals remain. en-us Fri, 15 May 2020 09:41:00 +0530 Fri, 15 May 2020 09:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9178 Cess levied on income-tax for specified public purposes (for example, education and health cess) is characterised as a fee or service charge and, because the term "cess" is absent from Section 40(a)(ii), such cess is not covered by that statutory disallowance and should be treated as an allowable deduction when incurred in relation to business; recent tribunal and High Court decisions have applied this interpretation, although some conflicting rulings and pending appeals remain. Articles Income Tax Fri, 15 May 2020 09:41:00 +0530 https://www.taxtmi.com/article/detailed?id=9178