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Income Tax - Highlights / Catch Notes

Home Highlights January 2018 Year 2018 This

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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