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
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