https://www.taxtmi.com/caselaws?id=369777 The Tribunal held that Section 206AA does not override Section 90(2) of the Income Tax Act in cases involving payments to non-residents. The decision emphasized the primacy of Double Taxation Avoidance Agreement (DTAA) provisions over domestic law, specifically Section 206AA, in determining tax rates for non-residents. The Tribunal allowed the appeals, directing the deletion of tax demands based on the incorrect application of Section 206AA and confirming the correct deduction based on DTAA rates. en-us Mon, 29 Oct 2018 00:00:00 +0530 Fri, 02 Nov 2018 13:45:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369777 The Tribunal held that Section 206AA does not override Section 90(2) of the Income Tax Act in cases involving payments to non-residents. The decision emphasized the primacy of Double Taxation Avoidance Agreement (DTAA) provisions over domestic law, specifically Section 206AA, in determining tax rates for non-residents. The Tribunal allowed the appeals, directing the deletion of tax demands based on the incorrect application of Section 206AA and confirming the correct deduction based on DTAA rates. Case-Laws Income Tax Mon, 29 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369777