https://www.taxtmi.com/caselaws?id=457058 Section 206AA was held not to displace treaty entitlement under a double taxation avoidance agreement where the issue had already been covered by a binding earlier decision of the Court. The substantial questions of law were answered consistently with that precedent in favour of the assessee and against the Revenue, and the Revenue's appeal was dismissed. The governing principle applied was that when a legal issue is already settled by binding precedent, the same question must be answered in the same manner. en-us Mon, 27 Feb 2023 00:00:00 +0530 Mon, 02 Sep 2024 10:22:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=457058 Section 206AA was held not to displace treaty entitlement under a double taxation avoidance agreement where the issue had already been covered by a binding earlier decision of the Court. The substantial questions of law were answered consistently with that precedent in favour of the assessee and against the Revenue, and the Revenue's appeal was dismissed. The governing principle applied was that when a legal issue is already settled by binding precedent, the same question must be answered in the same manner. Case-Laws Income Tax Mon, 27 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=457058