https://www.taxtmi.com/caselaws?id=425801 The Court upheld the ITAT's decision, ruling that the DTAA provisions prevail over Section 206AA of the Income Tax Act. The Court affirmed that in cases falling under a DTAA, the tax rate specified in the treaty should apply, overriding conflicting domestic laws. The appellant's appeal was dismissed as the Court found no substantial legal question and agreed that the DTAA's lower tax rate was correctly applied to payments made to foreign companies without a PAN. en-us Thu, 28 Jul 2022 00:00:00 +0530 Wed, 16 Aug 2023 12:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425801 The Court upheld the ITAT's decision, ruling that the DTAA provisions prevail over Section 206AA of the Income Tax Act. The Court affirmed that in cases falling under a DTAA, the tax rate specified in the treaty should apply, overriding conflicting domestic laws. The appellant's appeal was dismissed as the Court found no substantial legal question and agreed that the DTAA's lower tax rate was correctly applied to payments made to foreign companies without a PAN. Case-Laws Income Tax Thu, 28 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425801