https://www.taxtmi.com/caselaws?id=776265 The ITAT Kolkata held that the levy of tax, including surcharge and cess, must be at a flat rate of 10% as per Article 12 of the India-Netherlands DTAA. The assessment against the assessee was upheld, but the Assessing Officer was directed to apply the 10% rate uniformly, including surcharge and cess, rather than a higher rate on total income. en-us Tue, 05 Aug 2025 00:00:00 +0530 Sat, 06 Jun 2026 10:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776265 The ITAT Kolkata held that the levy of tax, including surcharge and cess, must be at a flat rate of 10% as per Article 12 of the India-Netherlands DTAA. The assessment against the assessee was upheld, but the Assessing Officer was directed to apply the 10% rate uniformly, including surcharge and cess, rather than a higher rate on total income. Case-Laws Income Tax Tue, 05 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776265