https://www.taxtmi.com/caselaws?id=396294 The Tribunal upheld the decision of the CIT(A) regarding the applicability of section 206AA of the Income-tax Act on payments to non-resident entities. It ruled that DTAA provisions prevail over the Act, emphasizing the importance of honoring international agreements in tax matters. The Tribunal dismissed the revenue's appeals, reaffirming that where DTAA dictates tax treatment, section 206AA must be interpreted accordingly, in line with legal precedents and international agreements. en-us Fri, 26 Jun 2020 00:00:00 +0530 Mon, 29 Jun 2020 10:00:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396294 The Tribunal upheld the decision of the CIT(A) regarding the applicability of section 206AA of the Income-tax Act on payments to non-resident entities. It ruled that DTAA provisions prevail over the Act, emphasizing the importance of honoring international agreements in tax matters. The Tribunal dismissed the revenue's appeals, reaffirming that where DTAA dictates tax treatment, section 206AA must be interpreted accordingly, in line with legal precedents and international agreements. Case-Laws Income Tax Fri, 26 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396294