years under consideration by applying the
provisions of section 206AA of the Act. Aggrieved the assessee
carried the matter in the Appeal before ... 4079/Del/2012 [ITO(TDS) vs. Bharti Airtel Ltd. ]
3.1 On Section 206AA , the Ld. CIT(A) held that this Section is
applicable only prospectively
source at a higher rate in terms of the provisions
of section 206AA of the Act. A show cause notice was issued which ... rightly withheld at 20% in terms of the
provisions of section 206AA. In support of the contention that the rate
of tax withholding
section.
3. The learned CIT (Appeals) erred in concluding that section 206AA overrides
even section 90(2) and 90A(2) . In any case, the learned ... Appeals) ought to
have held that the restraint imposed by section 206AA from applying the
provisions under the Act which are more beneficial
Income
Tax Rules override the general provision of section 206AA
of the Act with regard to obtaining PAN in India by the
non-resident ... said DTA treaty is amended to
include the requirement of section 206AA of the Act in
2
ITA NO.2490/Del/2015
the treaty
levy of TDS at the rate
of 20% in terms of section 206AA .
2.5 We have heard the rival contentions and perused the material available ... Jaipur vs. ITO(TDS)-1, Jaipur
2.6 Further, we refer to section 206AA which provides as under:
(1) Notwithstanding anything contained in any other provisions
appreciating the fact that section 206AA of the Act is not a
charging section and provisions of Chapter XVII-B governing
TDS are not subordinate ... rate was to apply @ 20%, in terms of the
provisions of Section 206AA , as the German entity had not obtained the permanent
account number
deduct TDS as per the provisions of section 194A r.w.s. 206AA of I.T.
Act, 1961. The assessee's response in this
aforesaid order, the learned Officer accepted the
contention that section 206AA of the Act cannot be applied in
relation to the IUC and bandwidth payments ... under the applicable DTAAs.
(v) Provisions of section 206AA of the Act cannot be invoked in
relation to payments covered by DTAAs
violating
the provisions of section 194A read with section 206AA of the LT. Act
1961. Hence the assessee PR is treated to be an assessee
India, TDS should be deducted as per
the provisions of section 206AA of the Act.
3. Ld. CIT(A) in his order has held that
