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2019 (9) TMI 261 - AT - Income TaxRate of TDS - payment to non residents - rate to be applied on the payments made by assessee to a non-resident company - @25% u/s 206AA in the absence of PAN or 10% as per DTAA - Sec.206AA overrides the provision of sec.90(2) or not - HELD THAT:- As decided in CALDERYS FRANCE, C/O CALDERYS INDIA REFRACTORIES LTD. [2017 (9) TMI 107 - ITAT PUNE] where the provisions of section 206AA of the Act cannot override the provisions of charging sections 4 and 5 of the Act and also where under section 90(2) of the Act, it is provided that DTAAs would override domestic law, in cases where the provisions of DTAAs are more beneficial to the assessee. - Decided in favour of assessee.
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