M/S JAPAN AIRLINES CO.LTD. vs. COMMR.OF INCOME TAX,NEW DELHI
C.A. No.-009875-009875 - 2013Supreme Court04 Aug 2015
Section 194
10.
Before proceeding further, it would be apposite to take note of the
provisions of Section 194-C as well as 194-I of the Act. Insofar as
Section 194-C is concerned, our purpose would be served by
reproducing sub-section (1) which deals that the nature of
payments on which tax at source is to be deducted
