Deduction of amounts paid towards education cess allowable

Piaggio Vehicles Private Limited Vs ACIT (ITAT Pune) Whether education cess can be allowed as deduction? The Ld. Senior Counsel for the assessee has placed strong reliance on the decision of the Hon’ble Bombay High Court in the case of Sesa Goa Limited Vs. Joint Commissioner of Income Tax, (2020) 107 CCH 0376 MumHC, Tax Appeal 17 of 2013/18 of 2013 wherein the question raised before the Hon‟ble High Court was “whether Education Cess and Higher and Secondary Education Cess collectively referred to as “cess” is allowable as a deduction in year of its payment. It was held and observ...