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![Cess forms part of Tax, cannot be allowed as Deduction u/s 40(a)(ii): ITAT [Read Order] Cess forms part of Tax, cannot be allowed as Deduction u/s 40(a)(ii): ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/Cess-forms-tax-deduction-ITAT-Taxscan.jpeg)
Cess forms part of Tax, cannot be allowed as Deduction u/s 40(a)(ii): ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT) Bangalore bench has held that the cess forms part of tax and cannot be allowable as a deduction under...