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TMI Blog2013 (4) TMI 339X X X X Extracts X X X X X X X X Extracts X X X X ..... of the considered opinion that the taxpayer may take advantage of that provision in the DTAA for deduction of tax. The CIT(A) has only deleted the tax component to the extent of surcharge and education cess at the rate applicable under the DTAA. Therefore, this Tribunal do not find any infirmity in the orders of lower authority. Accordingly the same are confirmed. - IT Appeal Nos. 430 to 435 (Coch.) of 2011 - - - Dated:- 5-4-2013 - N.R.S. GANESAN AND B.R. BASKARAN, JJ. For the Appellant M. Anil Kumar. For the Respondent C. Krishnamoorthy. ORDER:- N.R.S. Ganesan, Judicial Member - All the appeals of the revenue are directed against the independent orders of CIT(A)-III, Kochi dated 30-11-2010 for the assessment years 2003 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pose of deduction of tax. Therefore, double taxation avoidance agreement is more beneficial to the taxpayer than the Indian Income-tax Act. In view of section 90(2) of the Act, the ld.representative submitted that by following the provisions of the DTAA, the taxpayer has deducted tax only the tax portion without including the surcharge. The CIT(A), according to the ld.representative, deleted the addition to the tax liability to the extent of addition made for surcharge and education cess as per the rate applicable under the DTAA. Therefore, the revenue may not have any grievance at all. 5. We have considered the rival submissions on either side and also perused the material available on record. Admittedly, the management fee, interest, et ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndian Income-tax Act shall apply to the extent they are more beneficial to that taxpayer. In other words, if the provisions of DTAA are more beneficial to the taxpayer, then the provisions of DTAA would prevail over the Indian Income-tax Act. Since the DTAA is silent about the surcharge and education cess for the purpose of deduction of tax at source, this Tribunal is of the considered opinion that the taxpayer may take advantage of that provision in the DTAA for deduction of tax. The CIT(A) has only deleted the tax component to the extent of surcharge and education cess at the rate applicable under the DTAA. Therefore, this Tribunal do not find any infirmity in the orders of lower authority. Accordingly the same are confirmed. 7. The cro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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