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TMI Blog2020 (4) TMI 110X X X X Extracts X X X X X X X X Extracts X X X X ..... re can be no question of rate of tax at which such income should be charged. Surcharge and Education Cess in the amount of tax charged by the AO under the Double Taxation Avoidance Agreement (DTAA) - HELD THAT:- From the computation of income, it can be seen that the income of the assessee which has been charged to tax under the regular provisions has also been subjected to Surcharge and Education Cess. In so far as the taxability of income under the DTAA is concerned, there are specific rates on which such incomes are chargeable to tax. Such rates cannot be further enhanced by Surcharge and Education Cess as has been held in the several decisions including the one dated 30-11-2015 relied by the ld. AR in DDIT (IT) Vs. The BOC Grou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dard facilities and support services as Royalty . 3. We have heard both the sides and gone through the relevant material on record. Both the sides are in agreement that the facts and circumstances of these two grounds are mutatis mutandis similar to those of the preceding years including the immediately preceding year, namely, the assessment year 2010-11, which has been recently disposed of by the Tribunal vide its order dated 07-01-2019 (ITA No.331/PUN/2015). Both such grounds have been allowed by the Tribunal following the orders of the earlier years. In view of the above, we allow these two grounds. 4. Ground No. 3 is against the rate of tax at which software and standard facility income should be charged to tax. The Assessing O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he levy of interest u/s 234B is consequential. 10. In the result, the appeal is allowed. A.Y. 2012-13 : 11. The first two grounds are against the treatment of amount received by the assessee from providing users a right in off-theshelf software and use of standard facilities and support services as Royalty . 12. We have heard both the sides and gone through the relevant material on record. These two grounds are admitted to be mutatis mutandis similar to ground nos. 1 2 for the assessment year 2011-12 dealt with supra . Following the view taken hereinabove, we allow these two grounds on the taxability of off-the-shelf software and Fees for standard facilities. 13. Ground No.3 is against the addition on account of Expat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e issue afresh as per law. 19. Ground No. 6 is against allowing lesser credit of TDS. The Assessing Officer is directed to examine the correct amount of TDS as per certificates and grant necessary credit as per law after allowing reasonable opportunity to the assessee. 20. In the result, the appeal is partly allowed. A.Y. 2013-14 : 21. The first two grounds are against the treatment of amount received by the assessee from providing users a right in off-theshelf software and use of standard facilities and support services as Royalty . 22. Here again, these two grounds are admittedly mutatis mutandis similar to ground nos. 1 2 for the assessment year 2011-12. Following the view taken hereinabove, we allow these two gr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peal is partly allowed. A.Y. 2015-16 : 31. The first two grounds are against the treatment of amount received by the assessee from providing users a right in off-theshelf software and use of standard facilities and support services as Royalty . 32. These two grounds are again admittedly mutatis mutandis similar to ground nos. 1 2 for the assessment year 2011-12. Following the decision taken for the A.Y. 2011-12, we allow these two grounds in favour of the assessee. 33. Ground No.3 is against allowing short credit of TDS/TCS. The Assessing Officer is directed to verify and allow necessary credit to the assessee as per law. 34. Ground No.4 is against the erroneous levy of interest u/s.234D. This ground is similar t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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