facts of the case in coming to the
conclusion that Sec. 206AA of the I.T. Act does not override the provisions of
Section ... despite the fact that Section 206AA of the I. T. Act starts
with a non-obstinate clause ?
2. The Ld. CIT(A) has erred
contend that provisions of section 90(2)
overrides the provision of section 206AA. Accordingly, rate specified under
DTAA shall be applicable to non-resident having ... propositions the Ld. CIT(A) grossly erred in concluding that the section 206AA of
the I.T Act, 1961 overrides provisions of section
prescribed under DTAA, but as per the higher rate
prescribed under Section 206AA .
• The precise question for adjudication before the Special Bench was
that whether ... provisions of DTAA would be applied or whether the
provisions of Section 206AA would supersede the provisions of DTAA.
• Deciding the case in favour
rate of 20% (plus applicable surcharge
and education cess) under section 206AA of the Act.
2. The facts in brief are that the assessee ... assessee deducted tax at source u/s.195 r.w.s.
206AA of the Act @25.94% being grossed up rate of 20%
u/s.195A
case, the Tribunal is justified in holding that the provisions
of Section 206AA of Act relating to deducting of tax at
higher rate ... compliance of Section
195 of the Act by holding that Section 206AA of Act is
applicable as PAN was not quoted in respect
case, the Tribunal is justified in holding that the provisions
of Section 206AA of Act relating to deducting of tax at
higher rate ... compliance of Section
195 of the Act by holding that Section 206AA of Act is
applicable as PAN was not quoted in respect
Board is clearly applicable.
(6) ALTERNATIVELY; in terms of section 206AA read with section 139A of
Act and Article 14 of The Constitution of India ... scrutiny of Article 14 of the constitution for reasonableness.
But, section 206AA which is contrary to section 139A appears to be
discriminatory
Board is clearly applicable.
(6) ALTERNATIVELY; in terms of section 206AA read with section 139A of
Act and Article 14 of The Constitution of India ... scrutiny of Article 14 of the constitution for reasonableness.
But, section 206AA which is contrary to section 139A appears to be
discriminatory
Board is clearly applicable.
(6) ALTERNATIVELY; in terms of section 206AA read with section 139A of
Act and Article 14 of The Constitution of India ... scrutiny of Article 14 of the constitution for reasonableness.
But, section 206AA which is contrary to section 139A appears to be
discriminatory
deduction of tax at source under section 194C read with
section 206AA of the Act amounting to Rs.102,01,00,959 (which includes ... where provisions of section 206AA has been applied), with
respect to disbursements made to Driver-Partners on behalf of Uber
