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Income Tax Appellate Tribunal, DELHI BENCHES : B : NEW DELHI
Before: SHRI R.S. SYAL & SHRI KULDIP SINGH
ORDER PER R.S. SYAL, AM:
This appeal by the assessee is directed against the order passed by the CIT(A) on 14.06.2016 in relation to the Assessment Year 2015-16, partly upholding the action of the ITO (TDS), International Taxation, Noida u/s 201(1)/201(1A) of the Act.
We have heard the rival submissions and perused the relevant material on record. Both the sides are agreeable that the issues involved in this appeal are identical to those of the appeal argued simultaneously for the A.Y. 2014-15 in ITA No.4549/Del/2016. We have passed a separate order for the said earlier year holding that i) the assessee cannot be refunded a part of the tax voluntarily deducted and paid by it on behalf of its principal CSC, USA and ii) Surcharge and education cess cannot be levied on 20% rate as prescribed in section 206AA(1)(iii). Since the facts and circumstances of this appeal are, mutatis mutandis, similar to those in the appeal for the preceding year as separately decided, we adjudicate both the issues in the above terms.
In the result, the appeal is partly allowed.
The order pronounced in the open court on 18.11.2016.