Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights April 2013 Year 2013 This

Since the DTAA is silent about the surcharge and education cess ...


Tribunal Rules DTAA Omits Surcharge and Education Cess; Taxpayer Can Utilize DTAA Provisions for Tax Deduction.

April 16, 2013

Case Laws     Income Tax     AT

Since the DTAA is silent about the surcharge and education cess for the purpose of deduction of tax at source, this Tribunal is of the considered opinion that the taxpayer may take advantage of that provision in the DTAA for deduction of tax. - AT

View Source

 


 

You may also like:

  1. The issue pertains to the disallowance of excess Minimum Alternate Tax (MAT) credit u/s 115JAA and whether the amount of surcharge and education cess should be reduced...

  2. Education cess and surcharge – tax payable @ 12.5% under Article 11(2) of DTAA is inclusive of surcharge and education cess - AT

  3. The assessee, a US citizen residing permanently in India, claimed that the tax rates specified in the India-USA DTAA include surcharge, surtax, and education cess would...

  4. Surcharge and Education Cess in the amount of tax charged by the AO under the Double Taxation Avoidance Agreement (DTAA) - Rates as per DTAA cannot be further enhanced...

  5. Applicability of surcharge and cess on DTAA rate of tax - as per DTAA between India and Netherlands, the income tax including surcharge shall not exceed 10% - A.O....

  6. Levy of surcharge and education cess on TDS - Absence of PAN - No contrary provision mandating the levy of surcharge and education cess on the rate of 20% u/s...

  7. Levy of Surcharge and cess - to be computed over the rate of tax as per DTAA or not - Article 12 read with Article 2 of the tax treaty makes it clear that the rate of...

  8. Whether surcharge and education cess could be charged when the tax is determined to be payable under the double taxation avoidance agreement? - The surcharge and...

  9. Levy of ‘education cess’ and ‘higher education cess’ - DTAA between India and Singapore - education cess cannot indeed be levied in respect of tax liability of the...

  10. Levy of surcharge and education over 10% tax as per the DTAA between India and France on royalty - revenue cannot levy surcharge and education cess, which is also in the...

  11. The appellant has correctly taken suo motu Cenvat credit of Education Cess and S&H Education Cess paid by them by utilised Cenvat credit of BED after payment of...

  12. Tribunal was right in confirming the set-off of MAT Credit under Section 115JAA brought forward from earlier years against tax on total income including surcharge and...

  13. MAT credit u/s 115JAA - Whether MAT credit includes surcharge and education cess instead of excluding surcharge and education cess - The Hon'ble Supreme Court explained...

  14. Allowable deduction while computing the taxable income - education cess and secondary & higher education cess paid on the Income Tax and Surcharge - education Cess,...

  15. Cenvat Credit - basic excise duty can be utilised for payment of education cess/ higher education cess - AT

 

Quick Updates:Latest Updates