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2008 (3) TMI 172 - HC - Income TaxAssessee a foreign company, NRC, resident of USA – rate of tax – revenue submitted that ‘surcharge’ is includible within the meaning of ‘tax’ as ‘surcharge’ is nothing but ‘additional tax’ - Tribunal has erred in law in holding that word ‘tax’ does not include ‘surcharge’ for the purposes of Clause (2) of Article 14 of the DTAA with United States of America - Assessing Officer is justified in holding that the respondent assessee is liable to pay tax at the rate of 65 %, instead of 60%
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