https://www.taxtmi.com/caselaws?id=270622 The India-UK DTAA ceiling rate was held to include surcharge, and education cess was treated as an additional surcharge in substance. Because the treaty rate under Article 13 applied to the relevant income, no further surcharge or cess could be added over and above that rate. The Tribunal followed earlier decisions on similar treaty language and the character of education cess, and the assessee succeeded on the issue. en-us Mon, 30 Nov 2015 00:00:00 +0530 Thu, 28 May 2026 10:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270622 The India-UK DTAA ceiling rate was held to include surcharge, and education cess was treated as an additional surcharge in substance. Because the treaty rate under Article 13 applied to the relevant income, no further surcharge or cess could be added over and above that rate. The Tribunal followed earlier decisions on similar treaty language and the character of education cess, and the assessee succeeded on the issue. Case-Laws Income Tax Mon, 30 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270622