https://www.taxtmi.com/caselaws?id=440227 The Tribunal allowed the appeals, directing the Assessing Officer to apply the DTAA rates of 10% for tax deduction and refund the excess tax deducted. The Tribunal clarified that Section 248 should be interpreted to allow appeals for excess tax deduction and emphasized the applicability of DTAA rates over higher rates due to the absence of PAN. en-us Mon, 10 Jul 2023 00:00:00 +0530 Fri, 14 Jul 2023 11:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440227 The Tribunal allowed the appeals, directing the Assessing Officer to apply the DTAA rates of 10% for tax deduction and refund the excess tax deducted. The Tribunal clarified that Section 248 should be interpreted to allow appeals for excess tax deduction and emphasized the applicability of DTAA rates over higher rates due to the absence of PAN. Case-Laws Income Tax Mon, 10 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440227