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The Tax Publishers2020 TaxPub(DT) 1828 (Mum-Trib) INCOME TAX ACT, 1961
Section 90
Payment of tax on FTS under DTAA included surcharge and cess, etc. There was no requirement to separately pay the surcharge and cess, that once tax rate at the appropriate slab was paid.
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Double taxation relief - leviability of surcharge and education cess - Tax rate applied as per DTAA -
Question arose for consideration was whether levy of surcharge and education cess was permissible once the tax rate was applied as per DTAA on fee for technical services (FTS). Held: Payment of tax on FTS under DTAA included surcharge and cess etc. There was no requirement to separately pay the surcharge and cess that once tax rate at the appropriate slab was paid.
Applied: Sunil V. Motiani v. ITO (33 taxmann.com 252 (Mum-Trib)
REFERRED :
FAVOUR : in assesssee's favour
A.Y. :
INCOME TAX ACT, 1961
Section 4
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