https://www.taxtmi.com/caselaws?id=354685 The tribunal dismissed the Revenue's appeal, affirming the CIT(A)'s order to verify tax residency certificates and apply the DTAA rate if applicable. DTAA provisions were held to override Section 206AA, preventing the assessee from defaulting under Sections 201(1) and 201(1A) if the lower DTAA rate applied. The appeal was dismissed, and the CIT(A)'s directions were upheld. en-us Mon, 29 Jan 2018 00:00:00 +0530 Fri, 02 Feb 2018 12:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354685 The tribunal dismissed the Revenue's appeal, affirming the CIT(A)'s order to verify tax residency certificates and apply the DTAA rate if applicable. DTAA provisions were held to override Section 206AA, preventing the assessee from defaulting under Sections 201(1) and 201(1A) if the lower DTAA rate applied. The appeal was dismissed, and the CIT(A)'s directions were upheld. Case-Laws Income Tax Mon, 29 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354685