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The present appeal filed by the assessee is directed against the order passed by the CIT(A)-55, Mumbai dated 10.06.2016, which in itself arises from the order passed by the A.O under Sec. 143(3) of the Income Tax Act, 1961 (for short 'Act'), dated 27.01.2016. The assessee had assailed the order of the CIT(A) by raising before us the following grounds of appeal:

P a g e |2 M/s Aktiebolaget SKF Vs. The Deputy Commissioner of Income-tax (IT) "The appellant objects to the order dated 10 June 2016 (impugned order) passed by the Commissioner of Income Tax Appeals-55 [CIT(A)] on the following amongst other grounds. Each of the following grounds of appeal is without prejudice to the other:

3. The assessee carried the matter in appeal before the CIT(A). The assessee claimed before the CIT(A) that its income was assessed as Royalty and FTS as per Article 12(2) of the tax treaty and as the applicable rate of P a g e |3 M/s Aktiebolaget SKF Vs. The Deputy Commissioner of Income-tax (IT) tax for Royalty and FTS was 10%, hence no surcharge and cess could be levied over and above the tax rate contemplated in the tax treaty. It was also claimed by the assessee that interest under Sec.234B and 234C had erroneously been charged. However, the CIT(A) while disposing off the aforesaid contentions so raised by the assessee before him, directed the A.O to levy surcharge and education cess, as well as and charge interest under Sec. 234B and 234C, as per law, while giving effect to his appellate order.

M/s Aktiebolaget SKF Vs. The Deputy Commissioner of Income-tax (IT) आदे श की प्रनिलऱपि अग्रेपषि/Copy of the Order forwarded to :

1. अऩीराथी / The Appellant
2. प्रत्मथी / The Respondent.
3. आमकय आमुक्त(अऩीर) / The CIT(A)-
4. आमकय आमुक्त / CIT
5. ववबागीम प्रतततनधध, आमकय अऩीरीम अधधकयण, भुंफई / DR, ITAT, Mumbai
6. गार्ड पाईर / Guard file.

सत्मावऩत प्रतत //True Copy// आदे शधिुसधर/ BY ORDER, उि/सहधयक िंजीकधर (Dy./Asstt. Registrar) आयकर अिीऱीय अधर्करण, भुंफई / ITAT, Mumbai