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TMI Blog2025 (1) TMI 278X X X X Extracts X X X X X X X X Extracts X X X X ..... in DTAA include surcharge and surtax and education cess would be applicable only for income earned in India - CIT(A) has denied the claim on the ground that the assessee has claimed relief u/s 90 - HELD THAT:- Tax rates are computed first and thereafter, applicable relief is granted to the assessee. As per Article 2(1)(b)(i) (ii) of India-USA DTAA, surcharge and surtax are included in the maximum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s as well. The CPC is directed to re-compute the tax liability of the assessee. - Hon ble Shri Manoj Kumar Aggarwal, AM And Hon ble Shri Manu Kumar Giri, JM For the Appellant : Shri K. Ramakrishnan (CA) - Ld.AR For the Respondent : Ms. R. Kavitha (Addl.CIT) - Ld. Sr. DR ORDER MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2022-23 arises out of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ss on entire tax including DTAA rates. The assessee preferred rectification application u/s 154 which was rejected. In first appeal, the assessee submitted that the rates as specified in DTAA include surcharge and surtax. The education cess would be applicable only for income earned in India. Reliance was placed on various decisions of Tribunal to support the same. However, Ld. CIT(A) rejected the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l tax liability thus works out to be Rs. 133.41 Lacs. The same has also been accepted by CPC. The only dispute is that CPC has computed education cess on entire tax liability whereas the assessee has computed cess on tax liability only on income as arising in India. The Ld. CIT(A) has denied the claim on the ground that the assessee has claimed relief u/s 90. However, in our considered opinion, ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... when the tax rates are prescribed under DTAA. Similar is the decision of Cochin Tribunal in ITO vs. M/s M. Far Hotels Ltd. (ITA Nos.430 to 435/Coch/2011 dated 05-04-2013) as well as the decision of Mumbai Tribunal in Sunil V. Motiani vs. ITO (ITA No.276/Mum/2012 dated 27-02-2013). No contrary decision has been shown to us. Accordingly, we hold that the tax rates as prescribed under DTAA would embe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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