https://www.taxtmi.com/caselaws?id=751625 The SC allowed the appeal, ruling that "Education Cess" is not deductible as an expenditure under the IT Act, 1961. The AO is tasked with determining the amount claimed as "Education Cess" by the respondent, anonymized as a corporate entity, ensuring compliance with the Act's provisions. en-us Mon, 15 Apr 2024 00:00:00 +0530 Sat, 20 Apr 2024 08:45:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751625 The SC allowed the appeal, ruling that "Education Cess" is not deductible as an expenditure under the IT Act, 1961. The AO is tasked with determining the amount claimed as "Education Cess" by the respondent, anonymized as a corporate entity, ensuring compliance with the Act's provisions. Case-Laws Income Tax Mon, 15 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751625