Tribunal held that cess is an allowable expenditure. Followed SESA GOA LTD. v. JT. CIT [2020 423 ITR 426 (Bom)(HC). (AY.2011-12)
Advik Hi-Tech Pvt. Ltd. v. Dy. CIT (2021) 85 ITR 535 (Pune)(Trib.)
S. 40(a)(ii) : Amounts not deductible-Rates or tax-Educational cess-Allowable as deduction.