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    <description>The ITAT allowed the appeals, directing the deletion of education cess and surcharge adjustments for all assessment years. The decision clarified that education cess should be considered part of the tax rate specified in the DTAA between India and Netherlands, ensuring compliance with the treaty and disallowing the levy of surcharge and education cess over and above the 10% tax rate specified in the agreement.</description>
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      <description>The ITAT allowed the appeals, directing the deletion of education cess and surcharge adjustments for all assessment years. The decision clarified that education cess should be considered part of the tax rate specified in the DTAA between India and Netherlands, ensuring compliance with the treaty and disallowing the levy of surcharge and education cess over and above the 10% tax rate specified in the agreement.</description>
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