https://www.taxtmi.com/caselaws?id=189536 The Tribunal ruled in favor of the appellant, quashing the short deduction demand. The judgment clarified that the provisions of the tax treaty prevailed over the higher tax rate specified under section 206AA in cases where the foreign entity did not obtain a PAN in India. en-us Fri, 30 Sep 2016 00:00:00 +0530 Wed, 11 Jan 2017 20:34:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189536 The Tribunal ruled in favor of the appellant, quashing the short deduction demand. The judgment clarified that the provisions of the tax treaty prevailed over the higher tax rate specified under section 206AA in cases where the foreign entity did not obtain a PAN in India. Case-Laws Income Tax Fri, 30 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189536