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

11. Section 194-I, on the other hand, which was in force at the relevant time, reads as under: “Section 194-I Any person, not being an Civil Appeal No. 9875 of 2013 & Ors. Page 7 of 18 Page 8 JUDGMENT individual or a Hindu undivided family, who is responsible for paying to any person any income