The Tribunal relying on the decision of Dy. DIT v. Serum Institute of India Ltd. [2015] 56 taxmann.com 1 (Pune) (Trib.), Dy. CIT v. Infosys BPO Ltd. [ITA No. 1333 (Bang.) of 2014, order dated 27-9-2019] and the judgment of Hon’ble Delhi High Court in case of Danisco India (P.) Ltd. v. UOI [2018] 90 taxmann.com 295/253 Taxman 500/404 ITR 539 held that provisions of Section 206AA of the Act does not override beneficial provisions of DTAA between India and Netherland. Thus, the Assessee was entitled to the benefit of the DTAA and had rightly deducted the tax @ 10% instead of 20% as per Section 206AA of the Income Tax Act, 1961. (AY. 2013-14]