https://www.taxtmi.com/caselaws?id=764216 Under the India-USA DTAA, tax charged at treaty rates was treated as including surcharge and surtax, so education cess was held not separately leviable on income taxed under the agreement. The Tribunal relied on Article 2(1)(b)(i) and (ii), which bring surcharge and surtax within the tax covered by the treaty rate, and followed earlier coordinate bench decisions reaching the same conclusion. No contrary authority was shown, so the assessee succeeded on this issue. en-us Tue, 31 Dec 2024 00:00:00 +0530 Sat, 04 Jan 2025 12:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764216 Under the India-USA DTAA, tax charged at treaty rates was treated as including surcharge and surtax, so education cess was held not separately leviable on income taxed under the agreement. The Tribunal relied on Article 2(1)(b)(i) and (ii), which bring surcharge and surtax within the tax covered by the treaty rate, and followed earlier coordinate bench decisions reaching the same conclusion. No contrary authority was shown, so the assessee succeeded on this issue. Case-Laws Income Tax Tue, 31 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764216