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Surcharge & Cess Levied alongwith Withholding Tax because No Residency Proof Brought on Record
Case Law Details
- Case Name
- Wipro Limited Vs. Add. CIT (ITAT Bangalore)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- :2007-08 to 2012-13
- Courts
- All ITAT, ITAT Bangalore
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Wipro Limited Vs. Add. CIT (ITAT Bangalore)
The issue under consideration is whether surcharge and education cess should be levied only in the cases where the non-resident vendors are residents of countries with which the DTAA allows withholding rate of more than 11.33%?
ITAT states that, this is the case of the department that in respect of royalty payment to those countries also for which DTAA prescribes withholding tax rate of 10%, surcharge and cess should be levies because no proof is brought on record by the assessee about proof of residency of those parties in those cou...
