Held, that if the provisions of the Double Taxation Avoidance Agreement were more beneficial to the assessee vis-a-vis provisions under the Act, the Assessee could choose to be governed by the beneficial provisions contained in the Double Taxation Avoidance Agreement. The Double Taxation Avoidance Agreement between India and Spain, having the Protocol containing the most favoured nation clause as its integral part, was duly notified on April 21, 1995, after having entered into force on January 12, 1995. On such notification of the Double Taxation Avoidance Agreement, the Protocol got automatically notified pronto, in terms of section 90(1) of the Act. Therefore, the requirement of a separate notification for implementing the most favoured nation clause, according to the CBDT Circular No. 3 of 2022  could not be invoked for the year under consideration, which was much prior to the CBDT circular of the year 2022. The authorities were not justified in denying the benefit of the straight rate of tax at 10 per cent. as per the Double Taxation Avoidance Agreement read with Portuguese Double Taxation Avoidance Agreement and also for additionally charging surcharge and education cess. (AY.2016-17)