https://www.taxtmi.com/caselaws?id=444962 A tax treaty protocol can grant a more beneficial rate for fees for technical services where India's treaties with other OECD member States provide such relief, and that treaty rate prevails over the domestic rate without separate notification. The protocol is part of the treaty itself, so the benefit cannot be curtailed on the ground of unilateral notification requirements. Once tax is determined at the treaty rate, surcharge and education cess are not added separately unless the treaty expressly so provides. On that basis, deduction of tax at source at 10% was correct, the higher demand based on 10.608% was unsustainable, and the consequential interest could not stand. en-us Wed, 12 Jul 2023 00:00:00 +0530 Fri, 27 Oct 2023 18:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444962 A tax treaty protocol can grant a more beneficial rate for fees for technical services where India's treaties with other OECD member States provide such relief, and that treaty rate prevails over the domestic rate without separate notification. The protocol is part of the treaty itself, so the benefit cannot be curtailed on the ground of unilateral notification requirements. Once tax is determined at the treaty rate, surcharge and education cess are not added separately unless the treaty expressly so provides. On that basis, deduction of tax at source at 10% was correct, the higher demand based on 10.608% was unsustainable, and the consequential interest could not stand. Case-Laws Income Tax Wed, 12 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444962