https://www.taxtmi.com/caselaws?id=279909 Education cess was held not leviable where the applicable double taxation avoidance agreements capped tax at the treaty rate and covered income tax and surcharge. The Tribunal treated education cess as an additional surcharge in substance and applied the treaty override principle, holding that treaty provisions prevail over the Income-tax Act to the extent of any inconsistency. As a result, cess could not be imposed over and above the agreed treaty rate. en-us Tue, 29 Dec 2015 00:00:00 +0530 Thu, 11 Apr 2019 05:10:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279909 Education cess was held not leviable where the applicable double taxation avoidance agreements capped tax at the treaty rate and covered income tax and surcharge. The Tribunal treated education cess as an additional surcharge in substance and applied the treaty override principle, holding that treaty provisions prevail over the Income-tax Act to the extent of any inconsistency. As a result, cess could not be imposed over and above the agreed treaty rate. Case-Laws Income Tax Tue, 29 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279909