TDS liability on education cess and higher education cess - ...
Can Education Cess Be Deducted as Business Expense u/s 37 of Income Tax Act? Key Implications for Businesses.
January 17, 2018
Case Laws Income Tax AT
TDS liability on education cess and higher education cess - assessee’s claim of deduction on account of education cess (EC) & secondary and higher education cess (SHEC) on income tax & dividend distribution tax as eligible revenue expense u/s 37- AT
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