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17. Quick Flight Ltd. vs. ITO (International Taxation)(Ahd) Members: R. P. Tolani (JM) and Manish Borad (AM) ITA No. 1204/Ahd/2014 A.Y.: 2011-12. Date of Order: 4th January, 2017. Counsel for assessee / revenue: Urvashi Shodhan / Rakesh Jha

Jagdish D. Shah
Jagdish T. Punjabi
Chartered Accountants

Sections 115A(1)(b), 206AA – Provisions of section 206AA cannot be invoked in a case where the payment has been made to deductees, not having PAN, on the strength of beneficial provisions of section 115A(1)(b).