https://www.taxtmi.com/caselaws?id=434389 The ITAT bench ruled in favor of the assessee, holding that section 206AA does not override section 90(2) and DTAA provisions. The bench directed reconsideration of tax rates under DTAA by the tax authorities and upheld the claim for a refund of excess TDS. The appeals were allowed for statistical purposes, emphasizing the necessity of reassessment based on DTAA rates and acknowledging the validity of the refund claim. en-us Thu, 16 Feb 2023 00:00:00 +0530 Thu, 23 Feb 2023 04:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434389 The ITAT bench ruled in favor of the assessee, holding that section 206AA does not override section 90(2) and DTAA provisions. The bench directed reconsideration of tax rates under DTAA by the tax authorities and upheld the claim for a refund of excess TDS. The appeals were allowed for statistical purposes, emphasizing the necessity of reassessment based on DTAA rates and acknowledging the validity of the refund claim. Case-Laws Income Tax Thu, 16 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434389