DTAA Prevails Over S.206AA Of Income Tax Act For TDS On Payments To Non-Residents Without PAN: Gujarat High Court
The Gujarat Excessive Court docket said that DTAA (Double Taxation Avoidance Settlement) prevails over Part 206AA of Revenue Tax Act for TDS on funds to non-residents with out PAN. Justices Bhargav D. Karia and Pranav Trivedi was addressing the appeals pertains to alleged brief deduction of TDS and elevating demand by invoking provisions of part…