2013 (4) TMI 339

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..... 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 2003-04 to 2008-09. The taxpayer has also filed cross objections against the very same orders of C.I.T.(A). Therefore, we heard all the appeals of the revenue and the cros....

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....ment fee, interest, etc. to a resident of France. According to the ld.representative, there was an agreement between Government of India and Government of France for avoiding double taxation. According to the ld.representative, whenever, there is a double taxation agreement between two sovereign countries, the provisions of DTAA would prevail over the Indian Income-tax Act. According to the ld.rep....

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.... perused the material available on record. Admittedly, the management fee, interest, etc. are paid to a resident of France. It is also not in dispute that there was an agreement between the government of India and government of France for avoidance of double taxation. It is also not in dispute that the double taxation avoidance agreement between the government of India and France does not say anyt....

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.... granting relief of tax, or as the case may be, avoidance of double taxation, then, in relation to the assessee to whom such agreement applies, the provisions of this Act shall apply to the extent that are more beneficial to that assessee." In view of the above, it is obvious that in respect of a taxpayer to whom the double taxation avoidance agreement applies, the provisions of the Indian Inco....