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Income Tax - Highlights / Catch Notes

Home Highlights September 2020 Year 2020 This

Deduction in respect of education cess - AO directed to consider ...

Case Laws     Income Tax

September 25, 2020

Deduction in respect of education cess - AO directed to consider the claim of assessee and allow appropriate relief in accordance with the decision above wherein it was held that Education Cess and Higher and Secondary Education Cess are liable for deduction in computing income chargeable under head of 'profits and gains of business or profession’. - AT

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