Education cess is not allowable deduction

CC Engineers Pvt. Ltd. Vs ITO (ITAT Pune) ITAT Pune held that payment of Education Cess (including secondary and higher secondary education), is an additional surcharge levied on income-tax and hence it partakes the character of Income-tax, and accordingly is not allowable deduction. Facts-  The first issue involved in this appeal is the disallowance of employees’ contribution to Provident Fund as well as ESI. Another issue in this appeal is with regard to the disallowance of deduction on Education cess and secondary and higher education cess. Conclusion- We hold that the assessee-employer ...