S. 206AA : Requirement to furnish Permanent Account Number-Non-Resident-Provision cannot have overriding effect on DTAA-Rates prescribed under DTAA are applicable-DTAA-India-Netherland-SLP of Revenue dismissed. [S. 2(37A)(iii), 4, 5, 9(1)(i), 90(2), 206AA(7), Art. 12(4)]
CIT (IT) v. Air India Ltd (2023)294 Taxman 163 /456 ITR 139(SC) Editorial : CIT v. Air India Ltd. (2022) 289 Taxman 492/ (2023) 456 ITR 117 (Delhi)(HC)