Held that the education cess is allowable as business deduction.(AY. 2012-13, 2014-15)
Metropolis Healthcare Ltd. v. DCIT (2021) 190 ITD 331 (Delhi) (Trib.)
S. 40(a)(ii) : Amounts not deductible-Rates or tax-Education cess-Allowable as deduction [S.37 (1)]