Held that as the additional ground raised by the assessee was a question of law, it could be raised at any stage of the proceedings and was, therefore, to be admitted. Education cess and secondary and higher education cess were allowable deductions, not being hit by section 40(a)(ii).(AY. 2006-07, 2007-08, 2008-09)
Expeditors International (India) Pvt. Ltd. v. Dy. CIT (2022)95 ITR 393 (Delhi) (Trib)
S. 40(a)(ii) : Amounts not deductible-Rates or tax-Education cess and secondary and higher education cess deductible.