https://www.taxtmi.com/caselaws?id=337589 The Tribunal allowed the appeal, overturning the CIT(A)'s decision and dismissing the demand for short deduction of Rs. 30,250 and consequential interest of Rs. 5,750. It was held that the beneficial provisions of Section 115A and the Double Taxation Avoidance Agreement prevail over procedural requirements of Section 206AA, confirming the appellant's correct deduction rate of 11.33% for payments to a non-resident entity. en-us Wed, 04 Jan 2017 00:00:00 +0530 Thu, 12 Jan 2017 08:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337589 The Tribunal allowed the appeal, overturning the CIT(A)'s decision and dismissing the demand for short deduction of Rs. 30,250 and consequential interest of Rs. 5,750. It was held that the beneficial provisions of Section 115A and the Double Taxation Avoidance Agreement prevail over procedural requirements of Section 206AA, confirming the appellant's correct deduction rate of 11.33% for payments to a non-resident entity. Case-Laws Income Tax Wed, 04 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337589