2013 (4) TMI 339

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....als 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 cross objections of the taxpayer together and dispose of the same by this common order. 2. The only issue ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....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.representative, double taxation avoidance agreement between India and France does not say anything about inclusi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t 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 anything about inclusion of surcharge and education cess for the purpose of deduction of tax at source. Therefore, ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....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 Income-tax Act shall apply to the extent they are more beneficial to that taxpayer. In other words, if the provisions of ....