Tag Archives: Surcharge

Surcharge & education cess is not leviable when tax rate is prescribed under DTAA

By | January 13, 2016

Summary of Decision  we hold that the surcharge and education cess is not leviable when the tax rate is prescribed under DTAA IN THE ITAT KOLKATA BENCH ‘C’ Deputy Director of Income-tax (IT)-1(1), Kolkata v. BOC Group Ltd. MAHAVIR SINGH, JUDICIAL MEMBER AND M. BALAGANESH, ACCOUNTANT MEMBER IT APPEAL NO. 571 (KOL.) OF 2013 [ASSESSMENT… Read More »