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ITAT RULINGS 2017

AIT-2017-05-ITAT
M/s. Nagarjuna Fertilizers and Chemicals Limited Vs. ACIT, Hyderabad

Special Bench: the provisions of section 206AA of the Act will not have a overriding effect for all other provisions of the Act and the provisions of the Treaty to the extent they are beneficial to the assessee will override section 206AA by virtue of section 90(2). In our opinion, the assessee therefore cannot be held liable to deduct tax at higher of the rates prescribed in section 206AA in case of payments made to non-resident persons having taxable income in India in spite of their failure to furnish the Permanent Account Numbers

 


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