The Income Tax Appellate Tribunal (ITAT) Hyderabad, on March 29th earlier this year passed an order to delete Educational Cess from assessment as it is an additional Surcharge as per the INDIA-UAE Double Taxation Avoidance Agreement (DTAA). The Appellant R.A.K. Ceramics, UAE, filed a rectification petition under section 154 in respect of levy of surcharge […]
The post Educational Cess is Additional Surcharge, must be deleted as per India-UAE DTAA: ITAT [Read Order] appeared first on Taxscan | Simplifying Tax Laws.
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