TDS to be deducted as per Tax Treaties rates even when PAN of non-resident payee not available

DCIT Vs Adani Wilmar Ltd. (ITAT Ahmedabad) ITAT Ahmedabad held that in case of payments to non-resident, when PAN of non-resident payee is not available, TDS is to be deducted at the rates applicable in respective Tax Treaties. Facts- In the intimation passed by AO dated the 03-08-2020, he has invoked section 206AA of the Act and held that the assessee company was under an obligation to deduct higher rate of TDS in case of non-availability of PAN of the non­resident payee. The assessee company, during the period under consideration had made payments to various non-resident parties and had ded...