{"id":22903,"date":"2021-11-24T13:18:06","date_gmt":"2021-11-24T07:48:06","guid":{"rendered":"https:\/\/itatonline.org\/digest\/jyoti-ltd-v-dcit-2021-188-itd-890-ahd-trib\/"},"modified":"2021-11-24T13:18:06","modified_gmt":"2021-11-24T07:48:06","slug":"jyoti-ltd-v-dcit-2021-188-itd-890-ahd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/jyoti-ltd-v-dcit-2021-188-itd-890-ahd-trib\/","title":{"rendered":"Jyoti Ltd. v. DCIT (2021) 188 ITD 890 (Ahd.)(Trib.)"},"content":{"rendered":"<p>Held that section 206AA does not override provision of section 90\u00a0 hence\u00a0 TDS had been deducted rightly by applying tax rate prescribed under DTAAs and not as per section 206AA. (AY. 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 206AA : Requirement to furnish Permanent Account Number-Double taxation agreement-Provision of 206AA does not override the provision of double taxation agreement-Tax deducted as per the provision of DTAA is held to be valid-DTAA-India-Czech Republic. [S. 90, Art. 12]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-22903","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5Xp","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22903","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=22903"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22903\/revisions"}],"predecessor-version":[{"id":22904,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22903\/revisions\/22904"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=22903"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=22903"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=22903"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}