2019 (3) TMI 742

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..... ntial 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 .....

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..... ned counsel for the petitioner confines the present case only to the following substantial question of law framed at page no.60 of the paper book: Whether the Hon ble High Court and the ITAT unde .....

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