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    <description>The appeal challenging the order regarding Double Taxation Avoidance Agreement and Section 206AA applicability for the Assessment Year: 2015-16 was dismissed. The Court ruled in favor of the assessee, holding that DTAA provisions supersede domestic law even in the absence of a PAN card for the non-resident payee. The decision was based on a previous court ruling, emphasizing the importance of following established legal principles.</description>
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      <description>The appeal challenging the order regarding Double Taxation Avoidance Agreement and Section 206AA applicability for the Assessment Year: 2015-16 was dismissed. The Court ruled in favor of the assessee, holding that DTAA provisions supersede domestic law even in the absence of a PAN card for the non-resident payee. The decision was based on a previous court ruling, emphasizing the importance of following established legal principles.</description>
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