https://www.taxtmi.com/caselaws?id=405673 Where a tax treaty prescribes a more beneficial withholding rate for remittance to a non-resident, section 90(2) gives effect to the treaty rate and the higher domestic rate under section 206AA cannot override that entitlement merely because PAN was not furnished. The cited reasoning relied on the primacy of treaty provisions over conflicting domestic withholding rules and on the CBDT's recognition that specific treaty provisions prevail where more beneficial. On the stated facts, the applicable treaty rate applied, so deduction at the higher domestic rate was not justified. en-us Mon, 22 Mar 2021 00:00:00 +0530 Thu, 25 Mar 2021 09:32:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405673 Where a tax treaty prescribes a more beneficial withholding rate for remittance to a non-resident, section 90(2) gives effect to the treaty rate and the higher domestic rate under section 206AA cannot override that entitlement merely because PAN was not furnished. The cited reasoning relied on the primacy of treaty provisions over conflicting domestic withholding rules and on the CBDT's recognition that specific treaty provisions prevail where more beneficial. On the stated facts, the applicable treaty rate applied, so deduction at the higher domestic rate was not justified. Case-Laws Income Tax Mon, 22 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405673