JUSTICE S. RAVINDRA BHAT (ORAL)
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The petitioner is aggrieved of Section 206AA of the Income
Tax Act ('the Act') (introduced by Finance Bill ... assessees that are non-residents of India. Section 206AA to the
extent it is relevant, reads as follows :
"206AA. (1) Notwithstanding anything contained
whether the learned
CIT(A) was justified in holding that section 206AA of the Income Tax Act, 1961 do not override
the provisions ... facts of the case in coming to the
conclusion that Sec.206AA of Income Tax Act does not override the provision
deduction in such cases to be 20% as prescribed under section 206AA of the
Income tax Act, 1961( "the Act") as such payees ... resident in India as per the provisions of the DTAA and Section 206AA of the Act
cannot override section
within the
meaning of clause (i) of the section 206AA of the Act, for payment made
to entities located in DTAA countries while upholding ... when the assessee itself had applied the provisions of
section 206AA of the Act on the payments made to the non-residents?
4. The Appellant
which
attracts applicability of tax @20% as per section 206AA of the
I.T Act.
2. On the facts and in the circumstances ... proceeded to compute the TDS by taking rates as per section
206AA of the Act, rates of TDS when PAN is not furnished
assessee ought to have deducted 20% TDS as
provided in section 206AA of the Act in the absence of PAN of payees. The assessee stated ... 114C(1) of the Rules. It was stated that provisions of section 206AA of the
Act are machinery provisions for collection and deduction
deduction
in such cases to be 20% as prescribed under section 206AA of the Income tax Act,
1961 ("the Act") as such payees ... resident in India as per the provisions of the DTAA and Section 206AA of the Act
cannot override section
upholding
the action of the AO in applying the provisions of sec. 206AA of the Income-tax Act, 1961
(hereinafter referred ... fault with the assessee for not deducting 20% tax as per sec.
206AA of the Act for failure to provide PAN details of the three
whether the
learned CIT(A) was justified in holding that section 206AA of the Income Tax Act,
1961 do not override the provisions of Double ... facts in coming to the
conclusion that Section 206AA of the Act, does not override the provision
of section of Section
whether the
learned CIT(A) was justified in holding that section 206AA of the Income Tax Act,
1961 do not override the provisions of Double ... facts in coming to the
conclusion that Section 206AA of the Act, does not override the provision
of section of Section
