2015 (12) TMI 1793

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....This is an appeal by the Assessee against the order dated 01/04/2015 of the Ld. CIT(A)- 1, Gurgaon. 2. The 1st issue in this appeal requiring the adjudication is as to whether the ld. CIT(A) was justified in upholding the levy of education cess @ 3% in addition to the tax rates prescribed in double taxation avoidance agreement (DTAA) entered by India with Germany, China and the United States of....

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....Pvt. Ltd. vs. ADIT ITA No. 5604/Del/2010(DEL)." 5. The ld. CIT(A) after considering the submissions of the assessee confirmed the action of the AO by observing that surcharge is also payable by the foreign companies under the Act. The reliance was placed on the decision of the Authority for Advance Ruling in the case of Airport Authority of India reported at 299 ITR 102 (AAR). Now the assessee ....

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.... made by the ld. CIT(A) and strongly supported the impugned order. 8. We have considered the submissions of both the parties and carefully gone through the material available on the record. It is noticed that an identical issue having similar facts was a subject matter of adjudication before the ITAT Kolkata Bench B in ITA No. 1458/ Kol./2011 for the assessment year 2009-10 in the case of DIC A....

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....s specified in the respective article. In any case, education cess was introduced by the Finance Act 2004, with effect from assessment year 2005-06 which was much after the signing of India Singapore tax treaty on 24th January 1994. In view of the specific provisions to the effect that the scope of Article 2 shall also cover "any identical or substantially similar taxes which are imposed by either....