Amount of education cess and higher and secondary education cess is not tax as covered under section 40(a)(ii) and accordingly allowable as deduction in computing income from business or profession. (AY. 2008-09)
UHDE India (P.) Ltd. v. ACIT (2021) 190 ITD 777/ 211 TTJ 339 (Mum.)(Trib.)
S. 40(a)(ii) : Amounts not deductible-Rates or tax- Education cess and, higher and secondary education cess is not tax-Allowable as deduction. [S. 37 (1)]