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Section 206A10 Section 200A6 Section 90(2)4 Section 139A(8)2 Deduction2 Double Taxation/DTAA2 TDS2 Addition to Income2

DCIT INTERNATIONAL TAXATION , COIMBATORE vs. HABASIT LAKOKA PRIVATE LTD., COIMBATORE

In the result, the appeals of the revenue are dismissed

ITA 1525/CHNY/2017[2015-16(27Q-Q4)]Status: DisposedITAT Chennai08 Feb 2018

Bench: Hon’Ble Shri Nrs Ganesan, Jm & Hon’Ble Shri M.Balaganesh, Am ] I.T.A Nos. 1525 & 1526/Chny/2017 Assessment Years : 2015-16 & 2016-17 Dcit, International Taxation Circle, Coimbatore -Vs- M/S Habasit Lakoka Pvt. Ltd. [Tan: Cmbh03020D] (Appellant) (Respondent)

For Appellant: Ms. C.Yamuna, JCITFor Respondent: Shri C.S.K. Prabhu, CA

Section 139A(8)Section 200ASection 206ASection 90(2)

TDS as provided in section 206AA of the Act in the absence of PAN of payees. The assessee stated that the non-residents are exempted from obtaining PAN as per section 139A