Issue as to levy of Ed. cess on tax payable as per treaty can't be decided in an intimation under se

IT/ILT: In view of order passed in case of Sunil V. Motiani v. ITO (International Taxation) [2013] 59 SOT 37/33 taxmann.com 252, Commissioner (Appeals) rightly held that scope of adjustment under section 143(1) was limited and, therefore, Assessing Officer in terms of said provision could not levy educational cess and surcharge on interest income offered by assessee in accordance with provisions of article 11(2)(b) of India - Singapore DTAA