The Income Tax Appellate Tribunal (ITAT) directed the Assessing Officer (AO) to delete education cess as per India France Double Taxation Avoidance Agreement (DTAA) for the reason that the tax imposed shall exceed 10 percent of the royalty or Fee for Technical Services. The assessee, M/s. JCDecaux S.A. is a company incorporated under the laws […]
The post ITAT deletes Education Cess as Tax levied should not exceed 10% of Royalty/FTS as per Indo-France DTAA [Read Order] appeared first on Taxscan | Simplifying Tax Laws.
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