https://www.taxtmi.com/caselaws?id=180759 The Tribunal allowed the assessee's appeals, finding that the Assessing Officer exceeded jurisdiction under Section 200A by making complex adjustments. It held that DTAA provisions prevail over Section 206AA, allowing for lower TDS rates without PAN. Emphasizing the need for a hearing before raising demands, the Tribunal stressed adherence to natural justice principles and that procedural provisions should not override charging provisions under the Income Tax Act. en-us Fri, 12 Feb 2016 00:00:00 +0530 Sat, 30 Apr 2016 11:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180759 The Tribunal allowed the assessee's appeals, finding that the Assessing Officer exceeded jurisdiction under Section 200A by making complex adjustments. It held that DTAA provisions prevail over Section 206AA, allowing for lower TDS rates without PAN. Emphasizing the need for a hearing before raising demands, the Tribunal stressed adherence to natural justice principles and that procedural provisions should not override charging provisions under the Income Tax Act. Case-Laws Income Tax Fri, 12 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180759