Notification issued u/s. 90A(3) cannot interpret terms used in DTAA

ORDER Abraham P. George, Accountant Member These are cross appeals of assessee and Revenue respectively for assessment years 2006-07 and 2007-08, directed against the orders dated 28.6.2010 of Commissioner of Income Tax (Appeals)-III, Chennai, for respective assessment years. 2. Except for one issue appearing in the appeal of the Revenue for assessment year 2007-08, other issues are common and therefore, these appeals are disposed of through a consolidated order. 3. For both the assessment years, assessee as well as Revenue are aggrieved against the order of CIT (Appeals) with regard to disall...