Tribunal held that education cess and higher and secondary education cess were eligible for deduction while computing income chargeable under the head of profits and gains of business. Though cess may be collected as part of Income-tax that did not render such cess either a rate or a tax on profits which could not be deducted in terms of provision of section 40(a)(ii) . The Assessing Officer was not justified in disallowing the amount of cess paid on Income-tax.  Followed Sesa Goa Ltd. v. JCIT( 2020) 117 taxmann.com 96 (Bom) (HC)  ( AY.2007-08)