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2022 (10) TMI 833 - AT - Income TaxIncome taxable in India - Taxability of income earned from testing and other services - India- Finland DTAA - HELD THAT:- This issue is covered against the assessee by the order of coordinate bench in assessee’s own case for the immediately preceding AY 2015-16 [2019 (6) TMI 777 - ITAT KOLKATA] as quoted by the Ld. DRP in its order. Thus we find no reason to take a divergent view on the identical issue. Accordingly, this ground of the assessee is dismissed. Levy of surcharge and education cess on the tax computed at the special rate provided under the provisions of Article 12 of the India – Finland DTAA - HELD THAT:- As relevant articles in the two treaties of India – Singapore and India – Finland bear similarity and the findings given as recorded by ITAT Kolkata in the case of DIC Asia-Pacific Pte Ltd [2012 (6) TMI 686 - ITAT, KOLKATA] are applicable in the present case. Thus, for the reasons set out in the said decision, we are of the view that surcharge and education cess cannot be levied in respect of tax liability of the assessee under DTAA. Accordingly, groundno. 3 of the assessee is allowed.
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