https://www.taxtmi.com/caselaws?id=394054 Where a non-resident recipient is covered by a valid DTAA, the more beneficial treaty rate governs tax deduction at source under section 90(2), and section 206AA cannot be used to impose a higher domestic default rate merely because PAN was not furnished. The Tribunal treated section 206AA as a procedural withholding provision that must be read down in treaty cases, so the India-USA DTAA rate for fee for technical services prevailed over the domestic rate. The Revenue's challenge to the relief granted by the Commissioner (Appeals) therefore failed, and the treaty rate applied to the impugned payments. en-us Fri, 06 Mar 2020 00:00:00 +0530 Tue, 09 Aug 2022 16:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394054 Where a non-resident recipient is covered by a valid DTAA, the more beneficial treaty rate governs tax deduction at source under section 90(2), and section 206AA cannot be used to impose a higher domestic default rate merely because PAN was not furnished. The Tribunal treated section 206AA as a procedural withholding provision that must be read down in treaty cases, so the India-USA DTAA rate for fee for technical services prevailed over the domestic rate. The Revenue's challenge to the relief granted by the Commissioner (Appeals) therefore failed, and the treaty rate applied to the impugned payments. Case-Laws Income Tax Fri, 06 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394054