https://www.taxtmi.com/caselaws?id=222143 The Tribunal ruled in favor of the taxpayer, allowing the deduction of tax without considering surcharge under section 195 of the Income-tax Act. The decision was based on the DTAA between India and France, which did not mention surcharge for tax deduction purposes, giving precedence to the DTAA over the Indian Income-tax Act. The Tribunal confirmed the lower authority's decision to delete the tax component equivalent to surcharge and education cess, stating that the taxpayer could benefit from the DTAA provision for tax deduction purposes. The revenue's appeals and the taxpayer's cross objections were dismissed. en-us Fri, 05 Apr 2013 00:00:00 +0530 Tue, 16 Apr 2013 19:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=222143 The Tribunal ruled in favor of the taxpayer, allowing the deduction of tax without considering surcharge under section 195 of the Income-tax Act. The decision was based on the DTAA between India and France, which did not mention surcharge for tax deduction purposes, giving precedence to the DTAA over the Indian Income-tax Act. The Tribunal confirmed the lower authority's decision to delete the tax component equivalent to surcharge and education cess, stating that the taxpayer could benefit from the DTAA provision for tax deduction purposes. The revenue's appeals and the taxpayer's cross objections were dismissed. Case-Laws Income Tax Fri, 05 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=222143