Unless specifically mentioned in treaty withholding tax rate not to include cess and surcharge

ITAT COCHIN BENCH Income-tax Officer (International Taxation)-II Versus M Far Hotels Ltd. IT Appeal Nos. 430 to 435 (Coch.) of 2011 C.O. Nos. 23 to 28 (Coch.) of 2011 [ASSESSMENT YEARS 2003-04 TO 2008-09] 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 cross objections of the taxpayer to...