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Rajasthan H C holds that, education cess is not hit by Sec 40a(ii) and not to be disallowed.Follows the Cir F No. 91/58/66 –ITJ(19) of 18.05.1967 which clarifies that, “cess “ had been deleted from 40a(ii) wef AY 63-64.Follows the ruling of S C in Jaipuria Samla Amalgamated Collieries Ltd case.- TC-489-HC (2018) RAJASTHAN.

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Case Law : Education cess is not hit by Sec 40a(ii)