DEPUTY COMMISSIONER OF INCOME TAX (CPC)-TDS, MUMBAI vs. M/S.OASIS REALTY, MUMBAI
Appeals stand dismissed
ITA 5713/MUM/2017[2011-12]Status: DisposedITAT Mumbai31 May 2019AY 2011-12
Bench: Shri Saktijit Dey, Jm & Shri Manoj Kumar Aggarwal, Am
For Appellant: Shri R.Muralidhar – Ld. ARFor Respondent: Shri Neil Philip – Ld. DR
Section 139ASection 200A(1)Section 206ASection 90(2)
TDS was deducted at the rates as specified in Double Taxation Avoidance
Agreement [DTAA] entered into by India with respective countries of the payees. It was also pleaded that the terms of DTAA would have overriding effect on Section 206AA of the act and therefore, the demand was unjustified. It was also pleaded that there was no requirement to furnish
