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Case Law Details

Case Name : The Commissioner of Income-tax, Dehradun Vs Arthusa Offshore Company (Uttarakhand High Court at Nainital)
Related Assessment Year :
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ITAT has erred in law in holding that word “tax” does not include “surcharge” for the purposes of Clause (2) of Article 14 of the Double Taxation Avoidance Agreement with USA, and in upholding the decision of the CIT(Appeals), reducing the tax rate applicable to assessee NRC at 60 per cent instead of 65 per cent applied by the AO

IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL

INCOME TAX APPEAL (ITA) 46 of 2007

1. The Commissioner of Income-tax, Dehradun.

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