https://www.taxtmi.com/caselaws?id=400104 The Tribunal concluded that the Double Taxation Avoidance Agreement (DTAA) supersedes Section 206AA of the Income Tax Act, affirming that tax should be deducted at the DTAA rate rather than the higher rate prescribed by Section 206AA. The Tribunal dismissed the revenue's appeals, emphasizing the supremacy of international agreements and the necessity to respect them in tax matters. en-us Thu, 10 Sep 2020 00:00:00 +0530 Tue, 05 Nov 2024 11:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400104 The Tribunal concluded that the Double Taxation Avoidance Agreement (DTAA) supersedes Section 206AA of the Income Tax Act, affirming that tax should be deducted at the DTAA rate rather than the higher rate prescribed by Section 206AA. The Tribunal dismissed the revenue's appeals, emphasizing the supremacy of international agreements and the necessity to respect them in tax matters. Case-Laws Income Tax Thu, 10 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400104