M/S JAPAN AIRLINES CO.LTD. vs. COMMR.OF INCOME TAX,NEW DELHI

exemption from the tax deduction and were awaiting the clearance. It was further stated in the said letter that in the meanwhile JAL should deduct the tax on landing Civil Appeal No. 9875 of 2013 & Ors. Page 4 of 18 Page 5 JUDGMENT and parking charges @2% under Section 194-C. JAL, accordingly, starting making TDS