INCOME TAX ACT, 1961

Section 37(1)

Business expenditure - Allowability - Education cess -

Assessee paid education cess along with taxes and the same was claimed as deduction under section 37(1). AO disallowed deduction.Held: Education cess paid on income-tax was allowable as deduction under section 37(1).

Followed:

REFERRED :

FAVOUR : In assessee's favour.

A.Y. : 2010-11 & 2011-12

INCOME TAX ACT, 1961

Section 92C

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