https://www.taxtmi.com/caselaws?id=397776 The Tribunal allowed the appeal, directing revenue authorities to treat the education cess as an allowable expenditure under Section 37 of the Income Tax Act. The decision was based on the Tribunal's previous ruling and the High Court of Rajasthan's judgment, concluding that education cess is an expenditure, not a tax. The appellant's sole ground was upheld, and the order was pronounced on 24.08.2020. Another general ground was not adjudicated. en-us Mon, 24 Aug 2020 00:00:00 +0530 Tue, 05 Nov 2024 13:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397776 The Tribunal allowed the appeal, directing revenue authorities to treat the education cess as an allowable expenditure under Section 37 of the Income Tax Act. The decision was based on the Tribunal's previous ruling and the High Court of Rajasthan's judgment, concluding that education cess is an expenditure, not a tax. The appellant's sole ground was upheld, and the order was pronounced on 24.08.2020. Another general ground was not adjudicated. Case-Laws Income Tax Mon, 24 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397776