Expense of Education Cess does not fall under Capital Expense, Personal Expenditure: ITAT allows Deduction [Read Order]

The Delhi Bench of Income Tax Appellate Tribunal (ITAT) while allowing the deduction ruled that expense of Education Cess does not fall under capital expense, personal expenditure. The Assessee, M/s Expeditors International (India) Pvt. Ltd. is engaged in the provision of logistics services in the Indian region. The logistics services provided range from packing, loading/ […]
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