Surcharge & Cess Levied alongwith Withholding Tax because No Residency Proof Brought on Record

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 countries. In this r...