https://www.taxtmi.com/caselaws?id=243782 Where tax on royalty or similar income is computed under the India-US DTAA, the treaty rate is treated as the governing rate and education cess and secondary and higher education cess cannot be levied separately. The Tribunal followed its earlier view that tax determined under Article 12 is inclusive of surcharge and cess, so the additional cess levy was not sustainable. The issue was therefore decided in favour of the assessee. en-us Tue, 01 Oct 2013 00:00:00 +0530 Thu, 28 May 2026 10:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243782 Where tax on royalty or similar income is computed under the India-US DTAA, the treaty rate is treated as the governing rate and education cess and secondary and higher education cess cannot be levied separately. The Tribunal followed its earlier view that tax determined under Article 12 is inclusive of surcharge and cess, so the additional cess levy was not sustainable. The issue was therefore decided in favour of the assessee. Case-Laws Income Tax Tue, 01 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243782